BDO Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing and features interesting developments in various countries around the world, including changes in legislation and important court rulings.
In this issue:
- AUSTRIA - Updated domestic transfer pricing guidelines reflect OECD guidelines
- CYPRUS - Transfer pricing rules to be codified
- DENMARK - Documentation rules for domestic transactions abolished, but rules for cross-border transactions unchanged
- EUROPEAN UNION - EU adopts new rules on public country-by-country reporting
- FINLAND - Changes to transfer pricing adjustment provision
- ITALY - Circular letter to clarify transfer pricing documentation requirements released
- JORDAN - Transfer pricing instructions include OECD-type documentation requirements
- NETHERLANDS - Proposed legislation would address transfer pricing mismatches
- PANAMA - Supreme Court upholds transfer pricing penalty on a taxpayer in a special tax-exempt area
- POLAND - Changes to transfer pricing documentation rules to apply as from 2022
- RETHINK: TRANSFER PRICING - Articles: Spotlight on Transfer Pricing - Identifying complexity and areas of risk
- RETHINK: TRANSFER PRICING - Articles: Country-by-Country reporting: risks and opportunities
- SINGAPORE - Transfer pricing guidelines updated to incorporate new content
- THAILAND - Tax authorities clarify transfer pricing documentation and CbCR requirements
- UNITED KINGDOM - Outcome of government consultation on transfer pricing announced
- ZAMBIA - 2022 budget includes changes to CbCR rules