An overview of transfer pricing rules in Vietnam and who to contact for expert guidance.
Advanced Pricing Agreements (APAs) are helping to alleviate the risk of double taxation. In turn, Mutual Agreement Procedures (MAPs) may offer a smoother path to conflict resolution. But neither is a panacea.
The issue of transfer pricing has hit the headlines in the UK and the US over recent weeks due to the relatively low level of corporation tax multinationals such as Amazon, Apple, Google and Starbucks.
One of the key areas is transfer pricing documentation, our latest article discusses the demands that companies currently face and how the bar is to be raised further following the OECD's Base Erosion Profit Shifting (BEPS) Action Plan.
The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public
Even as restrictions are gradually eased, there continues to be considerable uncertainty over the risks, circumstances and comparables used to determine arm’s length transfer prices.
Tackling profit-shifting arrangements requires multinational enterprises to align the conditions of their intercompany transactions with those agreed by independent enterprises for comparable activities, commonly known as the arm's length price.
An overview of transfer pricing rules in Colombia and who to contact for expert guidance.
An overview of transfer pricing rules in Brazil and who to contact for expert guidance.
An overview of transfer pricing rules in Latvia and who to contact for expert guidance.