Pilar Barriguete and Edland Graci of Duff & Phelps, Spain, discuss a recent Inter-American Center of Tax Administrations (CIAT) transfer pricing publication which proposes two measures for clarifying the application of the best method rule and thereby preventing the overuse of the transactional net margin method. . .
Countries working on new OECD transfer pricing guidelines for financial transactions have reached agreement on virtually all issues associated with the project, The OECD’s Thomas Balco said June 4 at the 2019 OECD International Tax Conference. Balco also provided an update on other OECD transfer pricing projects, including the 2020 review of the country-by-country . . .
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