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Transfer pricing briefing for August 2014

Speed read

The OECD asks for input on how to measure the impact of BEPS, with a mid-September deadline to submit comments. In the US, an initial hearing in the Amazon case, involving intangibles and cost sharing, promises to shed light on implementation issues relating to the booking of costs. India introduces rollback provisions into its popular APA programme, while both Tanzania and Bolivia introduce new transfer pricing regulations into their domestic tax law.

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