Month: April 2019

TP in Financial Arrangement, the case of Chevron

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Chevron Transfer Pricing (TP) case regarding an intragroup financial arrangement was heard over 21 court days in Australia. More than 20 witnesses and experts from financial and tax sectors participated in the investigations of the case. Snapshot of the group structure Chevron Inc, the ultimate parent of the Group with its headquarters in the US. … Read more

BEPS: The Caterpillar Case Study

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The US Senate issues occasionally reports which demonstrate how some U.S. multinational corporations have employed complex transactions and licensing agreements with offshore affiliates to exploit tax loopholes, shift taxable income away from the United States to tax heaven jurisdictions, and indefinitely defer paying their U.S. taxes. A relevant report, issued in April 2014, focuses on … Read more