Martin Zetter examines developments in transfer pricing from across the globe, including the US, India and France
The main OECD news since my last briefing was the release of the discussion draft on transfer pricing documentation and country by country reporting on 30 January.
This was covered recently in this journal (see the article by Danny Beeton) so I will not be dealing with that here. Comments on this discussion draft should be submitted to the OECD by 23 February 2014.
Meanwhile the EU Joint Transfer Pricing Forum has issued a report calling for a solution to the problem of the many different approaches to compensating adjustments between member states.
Moreover the European Commission has published a working paper (N.41) that considers tax compliance in the light of behavioural economics....
