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TransFair Pricing Solutions S.A. | Belgium, Luxembourg | 9 Feb 2021
On 16 December 2020, the Higher Administrative Court ("HAC") ruled in favour of the Luxembourg Tax Authorities ("LTA") in an appeal (N ° 45072)…
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Studio Legale e Tributario Biscozzi Nobili Piazza | Italy | 15 Jan 2021
A new provision establishes the requirements for the suitability of transfer pricing documentation. In order to align the domestic transfer pricing…
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Kudun & Partners Ltd | Thailand | 11 Jan 2021
Since the fiscal year of 2019, companies or juristic person belonging to the same group (the “Related Companies or Juristic Partnerships”) are obliged…
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Arendt & Medernach | OECD | 28 Dec 2020
It is clear that government restrictions and trading difficulties have created an environment in which existing transfer pricing policies will not…
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Clayton Utz | Australia, OECD | 16 Dec 2020
The distribution of profit and capital will need careful consideration by offshore investors.
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Proskauer Rose LLP | European Union, OECD, United Kingdom | 15 Dec 2020
Draft regulations providing for employee and employer national insurance contribution (NIC) exemptions from payments made to employees to cover the…
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Gowling WLG | Canada | 27 Oct 2020
The COVID-19 pandemic has made the lives of hundreds of millions of people around the world uncertain, wreaking havoc on all aspects of our daily…
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Brooks & Knights | Nigeria | 26 Oct 2020
On 19 February 2020, the first judgement on transfer pricing in Nigeria was delivered by the Tax Appeal Tribunal (Tribunal) in the case of Prime…
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Loyens & Loeff | Luxembourg | 11 Sep 2020
Peter Moons and Sophie Ogden contributed to the Luxembourg chapter of the comparative study of typical transfer pricing issues. This overview is…
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Loyens & Loeff | Belgium | 18 Aug 2020
On 11 August 2020, the Commission published its decisions to investigate in depth the treatment of 39 Belgian companies that had obtained an ‘excess…