Plan: Gain strategic alignment with your global business objectives

Develop a transfer pricing approach

A global approach that is right for your company requires a clear view across a complex set of variables. Together, we’ll navigate the world of transfer pricing by reviewing your current data and economic landscape to create clarity. We will empower you to design a pathway to action.

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Learn how you can turn change into opportunity by working with Deloitte’s transfer pricing specialists.

International tax review: The 2017 global transfer pricing intangibles guide

The global transfer pricing practice worked in cooperation with the International Tax Review to publish a collection of articles on different aspects of transfer pricing particularly focused on intangibles.

As OECD's transfer pricing guidance in Actions 8, 9, 10, and 13, issued as part of the Base Erosion and Profit Shifting (BEPS) Project, continue to take center stage in transfer pricing planning and documentation multinationals face new challenges with respect to the transfer of intangibles. In this guide, Deloitte's transfer pricing leadership team provides valuable insights into some of the most significant challenges that multinational corporations need to overcome in identifying and assigning value to intangibles.

This collection of three short articles includes:

  1. Applying the profit split method: Alan Shapiro, Eunice Kuo, and Anis Chakravarty of Deloitte discuss the OECD’s new discussion draft.
  2. The OECD hard-to-value intangible guidance: Philippe Penelle of Deloitte Tax LLP looks at the lessons learned from the US commensurate with income standard.
  3. Value chain analysis–the role of operating leverage: Shanto Ghosh, Arindam Mitra, and Philippe Penelle of Deloitte Tax LLP examine the role of operating leverage.

The link between transfer pricing and customs valuation

The 2017 country guide

This comprehensive document is one of the most broad-based and authoritative annual guides of its kind. The guide features a compilation of essential information regarding customs-related requirements and implications of related party pricing adjustments in key jurisdictions around the world.

The guide has been recently expanded to include Croatia and Slovakia, new contributing countries of increasing interest to multinationals, bringing the total number of countries included to 53. Additionally, this year's responses have been updated to address several country-specific regulatory and enforcement changes and advancements impacting related party customs valuation. The information contained in this guide has been provided by local country specialists from Deloitte's global network of Customs and Global Trade (CGT) professionals.

Download the 2017 TP and Customs Valuation Guide now