Getting the Deal Through: Transfer pricing 2019

The following In House Advisor guidance note provides comprehensive and up to date legal information covering:

  • Getting the Deal Through: Transfer pricing 2019
  • Jurisdictions covered
  • Questions
  • Overview
  • Pricing methods
  • Disclosures and documentation
  • Adjustments and settlement
  • Relief from double taxation
  • Advanced pricing agreements
  • Special topics

Click here to download the latest Transfer pricing 2019 report, published by Getting the Deal Through.

Jurisdictions covered

The following jurisdictions are covered in this report:

Albania; Belgium; Brazil; Greece; Indonesia; Ireland; Italy; Korea; Mexico; Morocco; Netherlands; United Kingdom; United States.

Questions

The set of questions relating to the topic of Transfer pricing and answered by the guide for each jurisdiction covered include:

  1. Overview

  2. Identify the principal transfer-pricing legislation.

  3. Which central government agency has primary responsibility for enforcing the transfer pricing rules?

  4. What is the role of the OECD Transfer Pricing Guidelines?

  5. To what types of transactions do the transfer pricing rules apply?

  6. Do the relevant transfer pricing rules authorities adhere to the arm’s-length principle?

  7. Pricing methods

  8. What transfer pricing methods are acceptable?

  9. Are cost-sharing arrangements permitted? Describe the acceptable cost-sharing pricing methods

  10. What are the rules for selecting a transfer pricing method?

  11. Can a taxpayer make transfer pricing adjustments?

  12. Are special ‘safe harbour’ methods available for certain types of related-party transactions