On the 20th of January 2022, the OECD published new Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Some of the significant changes pertain to the guidance on the application of the transactional profit method and hard-to-value intangibles (HTVI) agreed upon in 2018, as well as revisions to the guidance for financial transactions from 2020.
Sign up today to receive the latest tax and transfer pricing updates, expert insights, and upcoming TPA Global events
In November 2023, the Bucharest Court of Appeals sought clarity from the Court of Justice of the European Union (CJEU) on the VAT implications of
In the dynamic realm of international taxation, the release of Her Majesty’s Revenue & Customs (HMRC) operational guidance concerning transfer pricing and risk delineation holds
The Australian government issued exposure draft legislation on 31 January 2024, proposing retroactive updates to the nation’s transfer pricing laws. These revisions align with the
