Guide for global transfer pricing regulations

In our most recent issue of International Transfer Pricing 2015/16 you find a user-friendly reference guide describing the transfer pricing regulations in some 100 countries. The guide describes, amongst other things, why it is important for all groups to have a well thought-through and coherent transfer pricing policy that can handle the continuously changing environment in which the majority of companies operate.

The guide illustrates not only why it is important for a company to have a solid transfer pricing policy, but also why such policies need to be evaluated on an ongoing basis. The guide also provides practical advice in a number of areas where the right efforts can give rise to positive effects in the form of competitively advantageous and sound economic tax levels, while at the same time ensuring that the company is well-equipped to meet the demands of increasingly aggressive tax authorities.

International Transfer Pricing is published annually and, since last year’s issue, major changes in transfer pricing have taken place in a number of countries. Perhaps the most evident change is seen in OECD’s project, Base Erosion & Profit Shifting (BEPS), which has resulted in the need for companies to re-evaluate and re-test their transfer pricing strategies.