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Transfer pricing newsletter - May 2015

06/05/2015

Practical consequences of not having a transfer pricing documentation

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.

CMS Transfer Pricing Team

Focus

France
Practical consequences of not having a transfer pricing documentation

Germany
Practical consequences of not having any transfer pricing documentation

Italy
Practical consequences of not having any transfer pricing documentation

Romania 
Practical consequences of not having transfer pricing documentation

Spain
The importance of documentation of transactions between related parties

Hot topics

Africa 
Africa and Transfer Pricing: an ongoing construction

Germany 
New German regulations on the allocation of profits to permanent establishments

Italy 
Hot topics on transfer pricing 

Switzerland 
Safe harbour interest rates on down-stream intra-group loans 2015

Publications

Brochures

E-Guide 

  • Tax Connect Guide | Transfer Pricing: Managing documentation requirements in 30 countries

Tax Connect Flash on Transfer pricing 

Read Transfer Pricing Newsletter on Practical consequences of not having a transfer pricing documentation

Authors

Bailly Benoît
Benoit Bailly
Partner
Paris
Xavier Daluzeau
Xavier Daluzeau
Partner
Paris
Picture of Valentin Lescroart
Valentin Lescroart
Counsel
Paris
Picture of Pierre Marly
Pierre Marly
Partner
Paris
Picture of Giovanni Battista Cali
Giovanni Cali
Partner
Rome
David Hürlimann
David Hürlimann
Managing Partner
Zurich
Picture of Roxana Popel
Roxana Popel
Head of Tax, Romania
Bucharest
Picture of Tanja Schaub
Tanja Schaub
Counsel
Zurich
Angelika Thies
Prof. Dr. Angelika Thies
Partner
Munich
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