The Organization for Economic Cooperation and Development (OECD) on 5 October 2015, released the final reports under the Base Erosion & Profit Shifting (BEPS) project. The new guidance has been hailed as a game changer expected to alter the transfer pricing outcomes in many situations and require multinational enterprises to undertake additional analysis and documentation. But how will the new guidance impact your company?
This new guidance has been hailed as a game changer expected to alter the transfer pricing outcomes in many situations and to require multinational enterprises to undertake additional analysis and documentation.
In this book, the transfer pricing professionals of Deloitte have sought to provide practical considerations in answer to that question. The nine articles in this collection each address a specific transfer pricing issue, providing an overview of the changes wrought by the new guidance and practical recommendations for taxpayers who will find themselves navigating the new transfer pricing environment. The articles are presented in the same order as the topics they address appear in the final OECD reports.
Read an excerpt from each of the articles, and download the complete collection using the link to the left.
Aengus Barry
Deloitte UK, London
Fiona Craig
Deloitte Australia, Sydney
Philippe Penelle
Deloitte US, Washington, DC
Anis Chakravarty
Deloitte India, Mumbai
Shanto Ghosh
Deloitte US, Boston
Eunice Kuo
Deloitte China, Shanghai
Geoff Gill
Deloitte Australia, Sydney
Kevin Gale
Deloitte Canada, Winnipeg
Bill Yohana
Deloitte US, New York
John Henshall
Deloitte UK, London
Alan Shapiro
Deloitte China, Tokyo
Keith Reams
Deloitte US, San Francisco
Richard Schmidtke
Deloitte Germany, Munich
Sajeev Sidher
Deloitte US, San Jose
Shannon Blankenship
Deloitte US, Denver
Mudigonda Vishweshwar
Deloitte India, Bangalore
Rafal Sadowski
Deloitte Poland, Warsaw
Jacqueline Doonan
Deloitte US, San Francisco
Ramón López de Haro
Deloitte Spain, Madrid
Mark Nehoray
Deloitte US, Los Angeles
Jeroen Lemmens
Deloitte Switzereland, Zurich
Yoshihiro Adachi
Deloitte Japan, Tokyo
Kerwin Chung
Deloitte US, Washington, DC
Alan Shapiro
Deloitte Japan, Tokyo
Kirsti Longley
Deloitte US, Washington, DC