Category: Blogs
Transfer pricing documentation update: now is the right moment to act!
Most countries require companies to prepare transfer pricing documentation on a yearly basis. This relates for example to the master file, local files, and other local transfer pricing forms. It is important to meet these yearly documentation requ...
Most countries require companies to prepare transfer pricing documentation on a yearly basis. This relates for example to the m...
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Debate on BEPS, Transfer Pricing, EU State Aid and the developments in the Netherlands
Theo Elshof took part in the discussion on EU state aid, the future of transfer pricing and the policies with prominent Dutch tax specialists such as Marlies de Ruiter, former lead of the BEPS project of the OECD, Harry Roodbeen director of Minist...
Theo Elshof took part in the discussion on EU state aid, the future of transfer pricing and the policies with prominent Dutch t...
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TP risk management in the post-COVID-19 era
The COVID-19 pandemic has hit almost every country in the world. As the COVID-19 crisis has major economic consequences for most countries, governments are facing huge costs to finance economic stimulus packages of an unprecedented volume. To make...
The COVID-19 pandemic has hit almost every country in the world. As the COVID-19 crisis has major economic consequences for mos...
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Cooperative Compliance 2.0
1.1 Introduction In 2018 the OECD has introduced a new strategy to improve co-operative compliance amongst its member states. It was based on the OECD Project ‘International Compliance Assurance Programme’ (ICAP). The key principles addressed are:...
1.1 Introduction In 2018 the OECD has introduced a new strategy to improve co-operative compliance amongst its member states. I...
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Transfer pricing, the Corona virus and positive cash management
The spread of the Coronavirus (COVID-19) and the related restrictions introduced by governments have a significant impact on the worldwide economy. In these uncertain times, cash management can be more important than ever before. In this blog we m...
The spread of the Coronavirus (COVID-19) and the related restrictions introduced by governments have a significant impact on th...
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Transfer Pricing and Risk Management: a cost-benefit-analysis
When entering into intercompany transactions, Transfer Pricing documentation is always important. The intercompany prices must be at arm’s length, and be substantiated. The compliance challenges do not end here. During the BEPS-project the OECD st...
When entering into intercompany transactions, Transfer Pricing documentation is always important. The intercompany prices must ...
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Final TP guidance on financial transactions released by the OECD
On the 11th of February 2020 the OECD released its new transfer pricing guidance on financial transactions which will be included in the OECD Transfer Pricing Guidelines. This guidance is a follow-up of the public discussion draft of July 3, 2018 ...
On the 11th of February 2020 the OECD released its new transfer pricing guidance on financial transactions which will be includ...
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New OECD TP Guidance on Financial Transactions
Yesterday the OECD released its Transfer Pricing Guidance on Financial Transactions. The sections of the report will be included as Chapter X in the OECD Transfer Pricing Guidelines. It is the first time that the OECD Transfer Pricing Guidelines w...
Yesterday the OECD released its Transfer Pricing Guidance on Financial Transactions. The sections of the report will be include...
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