This month’s briefing includes updates to transfer pricing guidance in two jurisdictions, Serbia and the Qatar Financial Centre. While Serbia is introducing the concept of materiality in some instances, QFC has issued a manual covering transfer pricing and thin capitalisation. Poland is proposing to align its transfer pricing rules more closely to OECD. In the US, early BEPS adoption is signalled by measures on transfer pricing in the president’s latest budget proposals to Congress.
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This month’s briefing includes updates to transfer pricing guidance in two jurisdictions, Serbia and the Qatar Financial Centre. While Serbia is introducing the concept of materiality in some instances, QFC has issued a manual covering transfer pricing and thin capitalisation. Poland is proposing to align its transfer pricing rules more closely to OECD. In the US, early BEPS adoption is signalled by measures on transfer pricing in the president’s latest budget proposals to Congress.
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