The Resource Transfer pricing : a year in review

Transfer pricing : a year in review

Transfer pricing : a year in review
Transfer pricing : a year in review
The year 2018 has been active in terms of global transfer pricing developments. The goal of this forum is to identify 2018 transfer pricing developments and discuss how the transfer pricing practice has been impacted by these developments, as well as to look forward to 2019, with a focus on the following general areas: - Legislation (e.g., new legislation or regulations that have impacted the transfer pricing landscape); - Cases and rulings (e.g., recent transfer pricing cases or rulings, as well as changes in the volume or types of transfer pricing cases being litigated); - Transfer pricing documentation (e.g., new master file or local file requirements, as well as other documentation or reporting requirements); - Transfer pricing examinations/audits (e.g., any changes in the tax authorities' focus on transfer pricing issues during an examination or changes in the way tax authorities audit transfer pricing issues, as well as a discussion of any changes or enhancements to the MAP process); - Expectations for 2019
Citation source
In: Transfer pricing forum. - Arlington. - Vol. 9 (2018), no. 4 (December) ; 56 p
Geographic coverage
Language note
  • transfer pricing
  • case law
  • documentation requirements
  • master file
  • local file
  • audit
  • tax authorities
  • MAP
Transfer pricing : a year in review

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