Martin Zetter on the latest transfer pricing news, with the OECD consultation on country-by-country reporting, plus transfer pricing updates from India, Norway, Costa Rica and Indonesia.
In July, the OECD published a revised discussion draft on the transfer pricing of intangibles. Deborah Green considers the practical implications for multinational groups with valuable intellectual property.
Most transfer pricing professionals agree that putting in place consistent intercompany agreements can support a group’s transfer pricing policies. Paul Sutton explains how to go about this effectively.
Bill Dodwell considers the proposed anti-avoidance measures tackling transfer pricing ‘compensating adjustments’.
Martin Zetter provides a roundup of some of the recent changes likely to be of interest to international groups
Martin Zetter comments on the OECD's white paper on transfer pricing documentation and thelatest proposals to amend its transfer pricing guidelines on intangibles.
Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self
A basic transfer pricing model may be the fairest approach, says Sara Luder
What needs to change, asks Cym H. Lowell
Martin Zetter reports on a recent OECD working party meeting