News articles written by Isabel Verlinden

The EU Joint Transfer Pricing Forum published the transfer pricing profiles of EU Member States.

18 April 2014

The EU Joint Transfer Pricing Forum has published various transfer pricing profiles of EU Member States on its website.  These profiles contain information for the EU Member States on the domestic transfer pricing framework and regulations, transfer pricing documentation requirements, information on dispute resolution, competent authorities’ contact details and other transfer pricing related topics. The

PwC’s comments on OECD TP documentation draft and CbC reporting

23 February 2014

PwC has released its response to the OECD’s Discussion Draft launched in the context of BEPS Action point 13. Click here to read PwC’s Comments The Discussion Draft was issued on January 30 and comments were due yesterday. A public OECD consultation meeting will follow on May 19. Needless to say that we are monitoring

EU JTPF agrees on common criteria for acceptance of compensating adjustments

13 February 2014

Download In January 2014, the EU Joint Transfer Pricing Forum (‘JTPF’) finalised its Report on Compensating Adjustments (‘the Report’). The document offers practical solutions to both EU tax administrations and taxpayers on how to deal with the issue of compensating adjustments. 1. Background  The Report is the response of the JTPF on the level of

OECD draft on transfer pricing documentation and country-by-country reporting

31 January 2014

Download Webcast Multinational enterprises (MNEs) will face materially increased compliance burdens as a result of the hotly debated proposals to report to tax administrations, on a country-by-country basis, extensive details of their income, taxes, and business activities. Further, extensive changes to the current requirements for transfer pricing documentation reporting will also add to this burden.

PwC’s comments on the Revised Discussion Draft on Transfer Pricing Aspects of Intangibles

20 July 2013

Download In July 2013, the OECD released its Revised Discussion Draft on the Transfer Pricing Aspects of Intangibles. PwC immediately informed its network of what had changed compared to the prior Discussion Draft. Now we are also providing you with the more detailed comments we sent the OECD regarding their Revised Discussion Draft. The following

OECD project on intangibles: Revised Discussion Draft released

7 July 2013

Download The OECD’s Revised Discussion Draft contains several important changes. These were based on the comments received on the prior Discussion Draft. The majority of the document provides additional guidance on how to correctly allocate ‘return related to an intangible’ (also described as: ‘intangible related return’). The Revised Discussion Draft states that although contractual relationships