TRANSFER PRICING

Five key lessons from the OECD’s new guidance.

Daniel J. Pugh John W. Lamszus Selena Schneider

Selena Schneider, John W. Lamszus and Daniel J. Pugh (Crowe) provide a guide to this common treasury management tool used by multinationals to efficiently manage cash and reduce process and transaction costs.

Fan Bai Clive Jie-A-Joen Monique van Herksen

The OECD's new guidance marks a change in approach, as experts at Simmons & Simmons explain.

Andrew Stewart

Anton Hume

We are expecting new OECD guidance on the transfer pricing analysis of financing arrangements. Anton Hume and Andrew Stewart (BDO) consider what’s most likely to change.

Ben Henton

Paul Daly

Transfer pricing enquiries are becoming a commonplace challenge within the UK tax landscape. Paul Daly and Ben Henton (BDO) examine the practical issues.

Richard Cherrett

In 2017, the UK implemented a detailed set of hybrid mismatch rules to combat cross-border tax advantages arising from hybridity for example, the differing tax treatments of entities, transactions or instruments. The...

Anton Hume

Is the arm’s length principle about to enfold VAT?

Anton Hume

Official statistics published this week on HMRC’s transfer pricing and diverted profits tax (DPT) activity show that HMRC’s increasing international focus has been effective in achieving its intended results. The statistics highlight the sustained increase in the risks faced by multinational corporate groups dealing with the complex and ever changing international tax environment.

Andrew Stewart

Anton Hume

Anton Hume and Andrew Stewart (BDO) examine a range of transfer pricing financing arrangements used within groups.