Publications
Singapore: Where Transfer Pricing has become a transparent area of focus
SINGAPORE LEGISLATION AND BEPS PROJECT Singapore has committed to the global implementation of the BEPS Project proposed by the OECD.…
Malaysia: An obvious will for Transfer Pricing deep scrutinization
BEPS AND MALAYSIA TRANSFER PRICING RULES The widely known Base Erosion and Profit Swifting (BEPS) OECD initiative has drastically affected…
Panama: Transfer Pricing rules applying to a tax haven jurisdiction? It does happen.
Dealing with cases which have potential Transfer Pricing (TP) implications in Panama, requires a high level of expertise. Given that…
Peru: Sticking to the Transfer Pricing Guidelines as a means to become an OECD member.
Since Peru is aspiring to join the OECD until 2021, it has been trying to follow OECD directives on Transfer…
Slovakia: The application of Transfer Pricing rules is ubiquitous
If compliance with Transfer Pricing (TP) rules is globally among the hottest themes in the realm of Tax Law, one…
China: Peculiarities necessitate a Transfer Pricing treatment
China’s colossal economy as well as its predominant role within the global market, result in the emergence of an increasing…
Liberia: Where transfer pricing is in full bloom
Liberia is a typical example amongst the developing African countries making noticeable effort to expand their tax base to the…
Transfer Pricing in Russia: What you need to know
The rules on transfer pricing were introduced in Russia in 2000, were substantially amended in 2011 and came into force…
CCCTB: The concept and the effects in Cyprus and Malta
When states attain membership of the European Union (EU), the governments are in charge of enacting and implementing their local…
CCCTB framework shifting Transfer Pricing and BEPS
On the 6th of November 2017 the European Commission will discuss the implementation of Common Consolidated Corporate Tax Base (CCCTB)…
A complete Guide for Junior Analysts
1. Introduction A trаnѕfеr price is thе price at which goods оr ѕеrviсеѕ аrе trаnѕfеrrеd form one рrосеѕѕ or dераrtmеnt…
Transfer pricing in Management Fee
Transfer pricing methodology in Management Fee agreements could turn to be very problematic for related party transactions. The main reason…
IAS 24 for Related Party Transactions
The objective of IAS 24 Standard is to ensure that an entity’s financial statements contain the disclosures necessary to draw…
Tax Department: Circular 3 for Back to Back Financial Arrangements
REPUBLIC OF CYPRUS MINISTRY OF FINANCE Ref. No.: 05.13.001 Interpretative Circular 3 — Income Tax June 30th, 2017 To all…