Newsletter Tax: Transfer Pricing

02/05/2015

While transfer pricing documentation requirement is not a new issue, it remains more than ever topical. Over the last years, many countries introduced more stringent regulations in that framework. Furthermore, Action 13 of BEPS is about re-examining transfer pricing documentation. Action 13 aims at developing rules regarding transfer pricing documentation to enhance transparency for tax administrations. In this context which claims for increased documentation obligations, practical consequences of not having a transfer pricing documentation are described for several jurisdictions.

This issue of the Transfer Pricing Newsletter will elaborate on this and other interesting topics.

Publication
Transfer Pricing Newsletter May 2015
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Authors

David Hürlimann
David Hürlimann
Managing Partner
Zurich
Picture of Tanja Schaub
Tanja Schaub
Counsel
Zurich