Part nine The more important contributions of the Organization for Economic Cooperation and Development (OECD) in the field of taxation are its research and publication of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (“transfer pricing guidelines”). This resource has long been referred to by various nations and…
Geoff Gill of Deloitte Australia and Andrew Skipsey of Deloitte UK analyse the use of profit split transfer pricing methods in the rapidly evolving banking and commodity trading businesses.
Christine Ramsay and Samer Wani of Deloitte Canada and Subhabrata Dasgupta of Deloitte Malaysia highlight significant legislative developments in several jurisdictions as the world strives to keep pace with the OECD s Transfer Pricing Guidelines.
Ralf Heussner of Deloitte Germany, Priscilla Ratilal of Deloitte Australia and Anna Lam of Deloitte UK examine the latest market and regulatory developments in the banking sector and their TP impact.
Federico Vincenti and Alessandro Valente of Crowe Valente/Valente Associati GEB Partners analyse the recent ruling that clarifies the most appropriate TP method for determining the arm’s length principle.