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Brazil’s effort to align its transfer pricing rules with OECD standards
Francisco Lisboa Moreira of Bocater, Camargo, Costa e Silva, Rodrigues Advogados, discusses the status of a joint effort of the OECD and Brazil’s tax authority to reduce the gaps between Brazil’s transfer pricing regime and the OECD transfer pricing guidelines ahead of Brazil’s ascension to the OECD . . .
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The latest APA and MAP figures in Europe: what are the implications for multinational group taxpayers?
Statistics published earlier this week by the European Commission on member state advance pricing agreement (APA) and mutual agreement procedure (MAP) programs suggest that the OECD/G20 base erosion profit shifting project has increased the scope for differences of opinion between tax authorities of different countries, writes Danny Beeton of Arendt & Medernach, Luxembourg . . .
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Hong Kong provides guidance on transfer pricing rules and documentation requirements
Agnes Lo, Associate Professor, Lingnan University, Hong Kong and Raymond Wong, Associate Dean, City University of Hong Kong, discuss guidance issued by the Hong Kong Inland Revenue Department July 18 setting out the IRD’s views on transfer pricing, permanent establishment, and the foreign tax deduction. . . .
