Transfer pricing: quarterly review of developments

Shiv Mahalingham

Shiv Mahalingham (Duff & Phelps) provides a round-up of news affecting the transfer pricing sphere.

BEPS changes to the OECD Transfer Pricing Guidelines

On 5 October 2015 OECD

Working Party 6 released final reports for BEPS Actions 8 9 and 10 (ensuring that transfer pricing outcomes are in line with value creation). Changes will be adopted to Chapters 1 2 6 7 and 8 of the OECD Transfer Pricing Guidelines.

There is now a helpful framework for the treatment of risk allocation and a six step process has been set out in the OECD guidance looking at:

the nature and sources of risk;
how risks are allocated to...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

Shiv Mahalingham (Duff & Phelps) provides a round-up of news affecting the transfer pricing sphere.

BEPS changes to the OECD Transfer Pricing Guidelines

On 5 October 2015 OECD

There is now a helpful framework for the treatment of risk allocation and a six step process has been set out in the OECD guidance looking at:

the nature and sources of risk;
how risks are allocated to...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.

EDITOR'S PICK

Cards face up? HMRC’s approach to the duty of candour

Robert Waterson , Rebekka Sandwell

1 /7

Self’s assessment: Reforms to APR

Heather Self

2 /7

The new Overseas Workday Relief regime: worse than before?

Steve Wade

3 /7

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

Tanja Velling

4 /7

Non-doms post-Budget: where are we now?

Helen McGhee , Lynnette Bober

5 /7

Tax Journal's 2024 Autumn Budget coverage

6 /7

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

7 /7

Cards face up? HMRC’s approach to the duty of candour

Robert Waterson , Rebekka Sandwell

Self’s assessment: Reforms to APR

Heather Self

The new Overseas Workday Relief regime: worse than before?

Steve Wade

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

Tanja Velling

Non-doms post-Budget: where are we now?

Helen McGhee , Lynnette Bober

Tax Journal's 2024 Autumn Budget coverage

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

CASES

Read all

IN BRIEF

Read all

Market leading insight for tax experts

Corporate Taxes

Employment taxes

Indirect Taxes

International Taxes

Private Business Taxes

Private Client Taxes

Real Estate Taxes

Stamp Taxes

Tax policy & administration

Transfer pricing: quarterly review of developments

BEPS changes to the OECD Transfer Pricing Guidelines

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

BEPS changes to the OECD Transfer Pricing Guidelines

EDITOR'S PICK