transfer pricing adjustment
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transfer pricing adjustment
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The concept transfer pricing adjustment represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- transfer pricing adjustment
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- "Alchemy in reverse" : McKesson Canada Corporation v. The Queen : 2013 TCC 404
- 2014 advance pricing agreement program : dawn of a new era in Indian dispute resolution
- A conundrum within the conundrum : the requalification of loans as equity under the OECD guidance on financial transactions
- A model for making qualitative transfer pricing adjustments
- A new era for secondary transfer pricing adjustments?
- A regression-based approach to country risk adjustments in transfer pricing
- A short update on the Dow Chemical Canada case : downward transfer pricing adjustments
- ACIT v MSS India Pvt Ltd : ITA No 393/PN/07
- Additional adjustments to be made in the wake of a transfer pricing adjustment
- Adjusting comparables for price risk resulting from tested party's long-term supply contract
- Adjusting uncontrolled profit-based benchmarks for differences in operating expense structure
- Amendment transfer pricing adjustment provision announcement 9 December 2021
- Analysis of High Court rulings in N.G.C. Network and L'Oreal India
- Annual review : Canada
- Annual review : US Customs
- Anpassungsklausel
- Anspruchsgrundlagen zur Korrektur von "Verrechnungspreisen" unter Doppelbesteuerungsabkommen
- Application of the doctrine of unjust enrichment to cases of transfer pricing additions involving the import of goods or services and cross-border loans
- Applying hybrid entity rules in the Canada-U.S. treaty in a transfer pricing context
- Argentine Supreme Court rules that source protection prevails over prices obtained in normal market practices between independent parties
- Argentine transfer pricing decision raises bar for future tax assessments
- Arm's length pricing : Canadian and Australian perspectives
- Arm's length transaction structures : recognizing and restructuring controlled transactions in transfer pricing
- Asia-Pacific - Managing transfer pricing risks in mergers and acquisitions (part 2)
- Assessing the impact of the OECD’s Multilateral Instrument on China’s tax treaties (2017-2022)
- Australia: stage one reforms released
- Australia: transfer pricing adjustments
- Australian reforms
- Auswirkung von Verrechnungspreisanpassungen auf den Zollwert = Impact of transfer pricing adjustments on the customs value
- BEPS Action Plan poses challenges for oil and gas commodity transactions
- Behördliche Korrektur von Verrechnungspreisen bei multinationalen Unternehmen
- Beyond MAP : alternatives and supplements to the U.S. competent authority process
- Business restructurings : a case analysis and regulations applicable to business restructurings
- Canada's revised transfer pricing rules are still tough on taxpayers
- Capital adjustments in transfer pricing analysis : OECD example of working capital adjustments
- Case notes
- Casenote - Swiss Pharma Company subject to transfer pricing adjustment
- Caught between a rock and a hard place? Code Sec. 965(b)(3) disallowances in transfer pricing audits
- Ceny transferowe : komentarz do rozporządzenia : metody ustalania i szacowania cen transferowych : analiza porównywalności : przykłady
- Ceny transferowe : komentarz do rozporządzenia : metody ustalania i szacowania cen transferowych : analiza porównywalności : przykłady
- Ceny transferowe : komentarz do rozporządzeń : metody szacowania i analizy cen transferowych.: obowiązki sprawozdawcze : strategia podatkowa : schematy podatkowe MDR : przykłady
- Chevron Australia Holdings Pty Ltd v Commissioner of Taxation : [2015] FCA 1092
- Chile : new transfer pricing rules
- China - Jahresendanpassungen von Verrechnungspreisen vor dem Hintergrund strenger Devisenkontrollen
- China: new joint review panel system for major adjustment cases
- Coca Cola's intercompany royalty rate : an intermediate view
- Coming full circle? Secondary adjustments and repatriation in transfer pricing cases
- Comparability adjustments : In the absence of suitable local comparables in emerging and developing economies ? Case Studies | Comparability adjustments ... [2]
- Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
- Comparability adjustments in the absence of suitable local comparables in emerging and developing economies
- Comparability adjustments in transfer pricing and the need for a digital data intensity adjustment
- Compendium of transfer pricing and international tax rulings : [covering over 400 rulings pronounced in India from January to October 2016)]
- Corresponding adjustments in loss situations : economic double taxation a prerequisite?
- Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
- Czech Supreme Administrative Court sets clear limits for tax authorities when adjusting transfer prices
- DBA-Recht und Grenzen von Verrechnungspreisregeln = Tax treaties and limits of transfer pricing regulations
- Darkness descends on Danish tax law : Supreme Court Decision in Swiss Re
- Defining "quality" data in a transfer pricing analysis
- Denmark steps up transfer pricing audits
- Die Preisanpassung nach Paragr. 1 Abs. 3 Satz 11 und 12 AStG i.V.m. der Funktionsverlagerungsverordnung
- Die Verwendung von Kapitalanpassungsrechnungen zur Überprüfung von grenzüberschreitenden Verrechnungspreisen : zur Umsetzung des Fremdvergleichsgrundsatzes
- Dispute resolution
- Disputing denied downward transfer-pricing adjustments
- Do state aid rules still allow European Union Member States to claim fiscal sovereignty?
- Downward transfer pricing adjustments : Dow Chemical Canada ULC v. The Queen
- Draft amendments to Canadian transfer pricing rules tighten taxpayers' compliance burden
- Dutch court ruling addresses entity characterization, allocation and documentation of functions and risk
- ECJ judgment in Hamamatsu case : an abrupt end to interaction between transfer pricing and customs valuation?
- EMEA transfer pricing handbook : 2017
- EMEA transfer pricing handbook : 2018
- EUJTPF : agreement on compensating adjustments
- Economic adjustment : capacity utilization adjustment
- El ajuste ex post en materia de precios de transferencia en operaciones sobre activos intangibles de difícil valoración : críticas y consideraciones preliminares = The ex post adjustment in transfer pricing with regard to transactions with hard to value intangibles: critics and preliminary considerations
- Fictitious interest and dividends under tax treaties and the EU Directives
- Finland [tax round-up 2015]
- Finnish Supreme Administrative Court decision on scope of the transfer pricing adjustment provision
- Fourth issues note : sting in the tail
- Frequently asked questions on China's new transfer pricing documentation requirement
- Full Federal Court upholds transfer pricing adjustments on interest charged on intra-group loans
- Germany: formal requirements for an adjustment
- Grenzen der Korrektur von Verrechnungspreisen in der Betriebsprüfung
- Grundsätze über die Bewertung von Verrechnungspreisen im Konzernverbund
- Guide to international transfer pricing : law, tax planning and compliance strategies
- Hard to value intangibles
- Hard-to-value intangibles and the pricing of uncertainty
- Het principe van de "zelfgeïnitieerde aanpassingen" van de verrekenprijzen (self initiated transfer pricing adjustments)
- Hinzurechnungsbesteuerung versus Verrechnungspreisberichtigung = CFC rules versus transfer pricing adjustments
- Hungarian group taxation to counterbalance the tightening transfer pricing documentation rules
- Identifying, valuing, and migrating intangibles: trouble ahead
- Impact of new transfer pricing requirements
- Impact of transfer pricing adjustments for VAT and customs law purposes
- Income adjustments for cross-border bilateral or multilateral advance pricing arrangements
- India : ITAT rules on marketing intangibles
- Information overlooked : when segment reporting can enhance reliability of a transfer analysis
- Interactions between transfer pricing and VAT adjustments in the European Union
- Interest deduction limitations : when to apply articles 9 and 24(4) of the OECD Model
- Interest rates of working capital adjustments in comparables analyses : small cause, big effect
- Interpretative statement issued by the tax authorities on the application of the arm's length principle to a loan guarantee agreement
- Intersport and taxpayer-initiated transfer pricing adjustments
- Intersport highlights risk of US deduction loss
- Is it time to revisit transfer pricing planning?
- Is the new draft MAP procedure sound tax administration or a power play?
- Issuance of the 2015 Singapore TP Guidelines
- It ain't over till it's over [part I] : federal tax implications of implementing a sustained transer pricing adjustment
- It ain't over till it's over, part II : state tax implications of implementing a sustained federal transfer pricing adjustment
- It ain't over till it's over, part III : customs implications of implementing a sustained transfer pricing adjustment
- It ain't over till it's over, part IV : financial accounting implications of a sustained federal transfer pricing adjustment
- Italian Revenue Office's clarifications on mutual agreement procedures
- Italy addresses double taxation arising from foreign transfer pricing adjustments
- Jahresendanpassungen im Fokus der Außenprüfung
- Kehrtwende der deutschen Finanzverwaltung bei Jahresendanpassungen
- Legal aspects of the transfer pricing system
- MAP TIPs : sorting through the ins, the outs, and the what-have-yous
- Making transfer pricing adjustments effective : are the tax authorities obliged to reopen fiscal years for which corrective tax assessments have been issued, after a full tax audit?
- Management services in transfer pricing: the battleground
- Managing transfer pricing in the COVID-19 economic downturn
- McKesson Canada : is the Canadian statutory transfer pricing adjustment "formula" in need of an adjustment?
- Medtronic opinion may test limits of comparability adjustments
- Methodologies for applying transfer pricing adjustments to comparable companies following the COVID-19 economic downturn
- Metody szacowania cen transferowych (po nowelizacji)
- Mexico's new rules on deducting transfer pricing adjustments
- Mexico's new transfer pricing adjustment rules
- NatWest decision and transfer pricing : global implications for banks
- Navigating the aftermath of a transfer pricing allocation: a primer on correlative and conforming adjustments
- New Chinese law means higher tax to do business in China
- New circular on the application of the arm’s length principle issued by the Federal Ministry of Finance : commitment to OECD Guidelines
- New transfer pricing environment
- New transfer pricing information returns and rules for effecting transfer pricing adjustments
- No retroactive application of Sec. 1(3) of the Foreign Tax Act to business restructurings before 2008
- Non-U.S. mechanisms for relief from further income tax consequences resulting from a transfer pricing adjustment
- OECD Transfer Pricing Guidelines for multinational enterprises and tax administrations : 2017 edition : and transfer pricing features of selected countries 2019
- OECD discussion drafts - part 2
- OECD strays further from arm's-length principle in hard-to-value intangibles draft
- Oil company loses transfer pricing case
- Outbound payments to overseas parties to be more closely reviewed by China tax authorities
- Outcome testing : why year-end adjustments cannot be the first choice to bring intercompany margins to an arm's length level
- Pan-European comparables searches : enhancing comparability using comparability adjustments
- Paragr. 1 Abs. 1 AStG als neue "Allzweckwaffe" für Verrechnungspreiskorrekturen? - Anmerkungen zum Urteil des BFH v. 27.11.2019 - I R 40/19 (I R 14/16)
- Post-closing adjustments
- Practical issues in dealing with transfer pricing adjustments at year-end
- Practical treatment of transfer pricing adjustments [8]
- Preisanpassungsklauseln im Nachgang zu Funktionsverlagerungen
- Price setting : why proactive intercompany margin management is "behaving at arm's length" and the preferred option for multinational enterprises
- Pricing intangibles transfers : applying the comparable uncontrolled transaction method
- Prix de transfert et stratégies d'optimisation fiscale de la firme multinationale
- Proportionate adjustments : prescription before diagnosis
- Proposed and temporary transfer pricing penalty regulations
- Recharacterization of intra-group commodities transactions : review of case Glencore Investment Pty Ltd v. Commissioner of Taxation of the Commonwealth of Australia
- Report to EU Transfer Pricing Forum urges harmonizing EU members' penalty regimes
- Resolution of international transfer pricing disputes : a non-starter, despite BEPS
- Restricting the interplay of transfer pricing and customs valuation : CJEU ruling on related party imports subject to retroactive adjustments
- Rethinking terms of trade adjustments in transfer pricing : an argument for a more reliable benchmarking analysis
- Revised transfer pricing guidelines
- Round-up of 1997 developments
- Royalties exceeding an arm's length value: deemed (in)applicability of "secondary adjustments" in Italy
- Siirtohinnoittelu
- Some reflections on the 'saving clause'
- Sperrwirkungen - Nationales Recht und Abkommensrecht, allgemeines und spezielles Recht im Widerstreit
- State aid law and business taxation
- Steady as she goes : U.S. customs issues further rulings on transfer pricing and customs valuation
- Strategies for appealing Canadian transfer pricing adjustments
- Tax Court reverses course after 'BMC Software' win in Fifth Circuit : Rev. Proc. 9932 Accounts receivable do not constitute related party indebtedness for purposes of Section 965
- Tax Management International Forum discusses additional adjustments to be made in the wake of a transfer pricing adjustment and the tax treatment of supplemental retirement plans
- Tax versus customs arm's length pricing: the U.S. view
- Taxpayer succeeds in landmark transfer pricing case in Malaysia
- TeleTech Canada Inc v Minister of National Revenue : 2013 FC 572
- Text of Chinese Regulation implementing special tax adjustments (trial version) released 1/9/09 : unofficial translation by PricewaterhouseCoopers in Shanghai
- Text of Chinese Regulation on special tax adjustments (trial version) : unofficial translation by PricewaterhouseCoopers in Shanghai
- The arm's length standard and tax justice : reflections on the present and the future of transfer pricing
- The current transfer pricing environment for multinational enterprises in Korea
- The impact of COVID-19 on transfer pricing : issues arising during the economic downturn and possible solutions
- The interplay between transfer pricing and customs valuation in case of retroactive profit adjustments : the position of the ECJ in the Case Hamamatsu Photonics Deutschland Gmbh (C-529/16)
- The state of the art in comparability for transfer pricing
- The transactional ghost of Article 9(1) of the OECD Model
- The transfer pricing penalties report
- Top 100 income-tax rulings of 2015
- Transactional adjustments in transfer pricing
- Transfer price adjustments - what you need to consider from an indirect tax perspective
- Transfer prices of related-party transactions from direct and indirect tax perspectives
- Transfer pricing : adjustments in a comparability analysis
- Transfer pricing : an overview of the Italian Supreme Court's recent rulings
- Transfer pricing : why triangular constructive dividends/capital contributions have no place in Code Sec. 482 cases
- Transfer pricing adjustment on issuance of shares to overseas parents leaves companies shell-shocked
- Transfer pricing adjustments and VAT
- Transfer pricing adjustments and VAT
- Transfer pricing adjustments and re-characterization : lessons learned from the Canadian tax court case Cameco
- Transfer pricing adjustments in India : taxpayer mispricing or tax authority aggression?
- Transfer pricing adjustments in Mexico
- Transfer pricing adjustments through a customs lens
- Transfer pricing and VAT : an analysis of two overlapping disciplines
- Transfer pricing and customs valuation : a Korean perspective
- Transfer pricing and customs valuation: how can we (finally) bridge the gap?
- Transfer pricing and dispute resolution: aligning strategy and execution
- Transfer pricing cases update
- Transfer pricing changes 2019
- Transfer pricing comparability adjustments : the pursuit of "exact" comparables
- Transfer pricing disputes in the manufacturing industry
- Transfer pricing en btw : de effecten van transfer pricing aanpassingen op de heffing van btw : rapport van de Commissie Transfer pricing en btw
- Transfer pricing handbook : 2015
- Transfer pricing handbook : 2016
- Transfer pricing in Brazil : controversial applicability of the resale price less profit method
- Transfer pricing in Canada and the U.S. : reasonableness and penalties
- Transfer pricing in Denmark
- Transfer pricing in India : the second year of audits
- Transfer pricing in Singapore
- Transfer pricing in international discussion
- Transfer pricing of intangibles in a digital context : an issue for the EU and the OECD
- Transfer pricing rules and practice in the Netherlands - an overview
- Transfer pricing standard of review : deference still?
- Transfer pricing targets of opportunity : a modest constraint
- Transfer pricing timing issues revisited
- Transfer pricing, customs valuation and indirect taxes: how to make sense of it all
- Transfer pricing, customs, and year-end adjustments
- Treaties and transfer pricing penalties
- Two recent transfer pricing preliminary rulings by the Finnish Supreme Administrative Court
- U.S. Customs : slow going on transfer pricing policy
- UK transfer pricing developments in 2013 : o tempora, o mores
- US Customs propose new transfer pricing policy
- Unlimited adjustments : some reflections on transfer pricing, general anti-avoidance and controlled foreign company rules, and the 'saving clause'
- Updated e-Tax guide on Singapore transfer pricing guidelines
- Ups-and-downs : transfer pricing in de btw
- VAT and transfer pricing perils
- VAT effects of year-end transfer pricing adjustments
- VAT treatment of transfer pricing adjustments in the Czech Republic
- Verrechnungspreiskorrekturen gegenüber einer beschränkt steuerpflichtigen Muttergesellschaft = Transfer pricing adjustments against a non-resident parent company and EU tax law
- Vodafone entities "acting in concert" in terminating a call option are subject to transfer pricing adjustment in India
- Voluntary payment of taxes
- Voluntary payment of taxes and voluntary adjustments of transfer prices
- Voluntary payment of taxes and voluntary adjustments of transfer prices : some observations following recent events in the United Kingdom and beyond
- Voluntary payment of taxes and voluntary adjustments of transfer prices from an EU perspective
- Voluntary transfer pricing adjustments and voluntary payments of tax : a US overview
- Welcome to the world of secondary adjustments
- Why operationalizing transfer pricing is more important than ever
- Year-end adjustments - what tune is the EU singing?
- ¿La revalorización de una marca global determina un ajuste de precios de transferencia en sede de las filiales del grupo? Una nota al hilo del caso Hyundai sobre la explotación de los intangibles de marketing en un contexto post-BEPS
- Änderungen der Verrechnungspreisvorschriften und die IP-Box in Polen : Förderung von Forschungs- und Entwicklungstätigkeit sowie neue Dokumentationsanforderungen
- Überschiessende Verrechnungspreiskorrekturen gemäss Paragr. 1 Abs. 3 Satz 4 AStG ?
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