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Plan: TP Consulting

Develop an international 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.

Trends in Transfer Pricing: Global Research Bulletin

In this 2018 global study, Deloitte recently commissioned an extensive, global, independent research to understand emerging Transfer Pricing trends. The study participants included top tax decision makers from multinational companies with revenues in excess of $1 billion USD.

The research has revealed three major trends:

  1. Centralization: A trend towards greater centralization in transfer pricing operations. It was acknowledged that the pace and degree of centralization was likely to vary considerably between businesses.
  2. Consolidation: Increased market share for the Big Four firms is a steady, pervasive trend, however the market still seems highly complex and individualized to each businesses intended approach.
  3. Specialization: Businesses want more than "off the shelf" solutions including tailored advice and innovative ideas across supply chain, intellectual property, legal, and indirect tax.
Learn more about how your global transfer pricing team can plan and stay ahead of the curve.

Watch the video:

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

Key contacts

James Bland

James Bland

Partner

James is a partner in the Midlands, with 14 years’ International Tax experience. James leads our International tax team in the Midlands, incorporating transfer pricing, and specialises in optimising t... More

Aengus Barry

Aengus Barry

Partner

Aengus joined Deloitte’s transfer pricing team fourteen years ago and since that time has spent a significant portion of his career assisting clients in the energy and resources industry. He leads our... More

Ishan Maini

Ishan Maini

Director

Ishan is an Associate Director in the London FTSE Business Tax Advisory Group, specialising in transfer pricing. Ishan has built up 10 years experience in transfer pricing, having joined Deloitte as a... More

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    Manage: Standardize your tax governance processes and policy

    Having a globally consistent view of your tax data is a continuous challenge for leaders of multinational companies. We leverage best practices to help you develop an effective framework that will increase the global consistency of your transfer pricing data, documentation and policies across all of your operations.

    Operational Transfer Pricing

    Achieve your international transfer pricing goals. Discover tech-enabled approaches to operational transfer pricing that focus on streamlining your transfer pricing policies.

    Resolve: Confidently manage interactions with the global tax authorities

    Navigating the evolving regulatory environment and finding solutions for mandated transparency requirements all could affect the overall financial performance of your organization. We’ll assist you with your transfer pricing policies and help to guide your interactions with global tax authorities.