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Ceny transferowe: artykuły Deloitte opublikowane w International Tax Review
Ceny transferowe, wrzesień 2023 r.
Poniżej przedstawiamy publikacje przygotowane przez ekspertów Deloitte z zakresu cen transferowych. Wszystkie artykuły zostały opublikowane przez International Tax Review i są dostępne w języku angielskim.
Deloitte’s TP controversy guide: Dynamism and disruption
ITR has collaborated with Deloitte TP experts from around the globe to examine the latest controversies in this ever-changing aspect of the tax landscape.
Tax authority responses to losses and adjustments from the COVID-19 pandemic
Vrajesh Dutia of Deloitte India and Jennifer Breeze of Deloitte UK assess the complex arm’s-length decisions that global businesses had to make during the COVID-19 pandemic, and the various responses from international tax authorities.
Business restructurings and TP controversy
Froukje Frerichs, Stefano Lavore, and Nicola Lostumbo of Deloitte provide a guide to the most common tax authority challenges in the business restructuring context and present a three-pronged approach to mitigating this risk.
Can losses be supported in low-risk distributors?
Aaron Wang of Deloitte China and Iva Georgijew of Deloitte Poland set out the key questions when limited risk and low-risk distributors incur losses, and consider the challenges presented in several common scenarios.
Controversies in financial transactions: a closer look at cash pooling arrangements and upstream guarantees
Ariel Krinshpun and James Mahon, III of Deloitte US and George Galumov of Deloitte Switzerland analyse two areas of intercompany financing arrangements as transactions come under increasing scrutiny from tax authorities.
The use of profit splits in commodity trading and banks – a natural alignment?
Geoff Gill of Deloitte Australia and Andrew Skipsey of Deloitte UK analyse the use of profit split transfer pricing methods in the rapidly evolving banking and commodity trading businesses.
Maquiladoras’ TP compliance after the 2022 Mexican tax reform: what's on the horizon?
Simón Somohano and Francisco Díaz of Deloitte S-LATAM explain the changes for maquiladoras after the repeal of advance pricing agreements as a compliance option and the implications for Mexico’s competitiveness as a manufacturing location.
Considerations in deciding to pursue a unilateral or bilateral advance pricing agreement
Kirsti Longley of Deloitte Tax LLP and Carlos Serrano Palacio of Deloitte Spain explain the benefits of advance pricing agreements in managing transfer pricing exposure, and the pros and cons of unilateral and bilateral advance pricing agreements.
The shifting tides of TP: a closer look at tax controversy driving legislative changes
Christine Ramsay and Samer Wani of Deloitte Canada and Subhabrata Dasgupta of Deloitte Malaysia highlight significant legislative developments in several jurisdictions as the world strives to keep pace with the OECD's Transfer Pricing Guidelines.
How well are mutual agreement procedures working?
Edward Morris of Deloitte UK and Sobhan Kar of Deloitte India question whether the adage that mutual agreement procedures work, but too slowly, is still correct.
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