Cameco, the Canadian uranium mining and trading giant, has successfully defended its transfer pricing position involving the establishment of an offshore trading centre in Switzerland…
Ensure your New Zealand transfer pricing documentation is fit for purpose Changes made last year to New Zealand’s transfer pricing rules are now in force…
Since writing out our last insight (an update on BEPS 2.0) the world finds itself faced with significant change and substantial economic challenges. Whilst businesses…
We previously outlined an overview of how OECD’s ‘Pillar 1’ and ‘Pillar 2’ initiatives (together referred to as BEPS 2.0) would work (see Nov 2019 article).…
OECD’s recently released “Transfer Pricing Guidance on Financial Transactions” (OECD Report) is a welcome addition to the OECD Transfer Pricing Guidelines. See our summary of the report (TPTS…
OECD has just released its long-awaited guidelines for pricing financial transactions (OECD report). The report is intended to form a new chapter X to the…