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Insights from the BlackRock case on transfer pricing and tax compliance

Insights from the BlackRock case on transfer pricing and tax compliance
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United kingdomUnited kingdom generalGroup debt arrangementsLength principleUnallowable purposePricing guidelinesPotential future

Transfer pricing in Indonesia: an overdue revamp

Charles Setia Oetomo, Felic Setiawan, and Gomgom Johannsen Kevan of GNV Consulting provide a guide to Indonesia’s new transfer pricing regulation, what to expect, and how taxpayers may prepare for its application

Pricing guidelines for multinational enterprisesTax courtSupreme courtFinance regulationLength principleTransactions influencedSpecial relationshipAdditional documentsConduct transactionsRelated partiesIts proceduresMutual agreement procedureAdvance pricingDirectorate generalPricing guidelinesMultinational enterprises

Raising awareness on tax management for SMEs

UAE corporate tax presents significant legal implications for small businesses

United arab emiratesKinnari rahul doshiAreen jayousiManan chadhaManali chopraHorizons coMinistry of economyImage creditTax lawFederal corporate taxSmall business reliefSmall businessTaxable personsManaging directorMiddle eastLength principle

India Economic Forecast 2023

Indian Finance Minister Nirmala Sitharaman presented Union Budget of India for FY 2023-24. With India’s current economic growth estimated to be 7%, Budget envisions empowered economy which is technology-driven, knowledge-based with strong public finances.

United statesUnited kingdomNirmala sitharamanExim bankDealer bank adSmall medium enterprisesBombay high courtInternational financial services centres authorityShell india markets pvt ltdMinistry of commerceExchange board of indiaInvestment fundUnion budget of indiaInformation technology intermediary guidelinesForeign exchange management nonResultant fund

OECD Releases Updated Transfer Pricing Guidelines - Tax

There are significant changes to the guidance in respect of the profit split method, hard-to-value intangibles (HTVI) and financial transactions.

Organisation for economic cooperationEconomic cooperationTransfer pricing guidelinesTax administrationsTransfer pricingHard to value intangiblesBase erosionSpecial considerationsTransactional profitRevised guidanceTransactional profit splitFinancial transactionsInclusive frameworkPricing guidelinesLength principleIncome tax law