Mondaq Offshore: Tax > Transfer Pricing
Kinanis LLC
The Cyprus House of Representatives has recently voted a new law transposing the provisions of the European Union Anti-Tax Avoidance Directive (the "ATAD" or "Directive") into the local legislation.
Soteris Pittas & Co LLC
In Cyprus Transfer Pricing rules are regulated by the circular issued on 30 June 2017 by the Cyprus Tax Authorities (CTA) (the "Circular") revising the transfer pricing framework for companies ...
Elias Neocleous & Co LLC
The relevant disclosure requirements must be followed by intermediaries and, in some instances, taxpayers.
Elias Neocleous & Co LLC
The report acknowledges the exit taxation rules adopted by the EU in the ATAD I and the implementation of the BEPS action plan.
GuernseyFinance
When I arrived in Guernsey from London in 1995, it was as part of the upskilling of the insurance industry here in response to changing sensitivities of the UK taxman.
Duff and Phelps
Consistent with the OECD framework, the IRD will also be participating in automatic exchange mechanisms designed to facilitate the exchange of CbCRs between countries.
Mayer Brown
The past few months have witnessed a number of important tax changes, which are included in this edition of the Bulletin.
TMF Group
A milestone in Hong Kong tax laws, the Inland Revenue (Amendment) (No 6) Ordinance 2018 introduces a formal transfer pricing regime.
KPMG Luxembourg
Luxembourg has recently enacted a new intellectual property (IP) regime in line with the OECD recommendations for more tax transparency, and in June an administrative circular was issued to help clarify this regime.
ATOZ Tax Advisers
On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable
ATOZ Tax Advisers
On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164
KPMG Luxembourg
Business restructurings are normally associated with a transfer of functions, risks, or assets between the entities of a group—and that means transfer pricing consequences.
KPMG Luxembourg
The EU Joint Transfer Pricing Forum (JTPF) assists and advises the European Commission on transfer pricing tax matters. Recently, it issued a report on the application of the profit-split method
ATOZ Tax Advisers
Over the last few years, transfer pricing and related documentation has become the hot topic in Luxembourg taxation in an evolving environment that is relying increasingly less on tax rulings
KPMG Luxembourg
The asset management industry in the United Kingdom is the one of the biggest in the world, while Luxembourg is often cited as a key jurisdiction ...
Michael Kyprianou Advocates & Legal Consultants
Over the past twenty odd years, Malta has become an international hub for foreign direct investment (FDI).
Dentons
Law 52 of October 17, 2018, which regulates call centers activities for commercial use amends the tax incentives received by these companies.
Schluuter Graf & Partners
Transfer Pricing (TP) is a set of rules that govern intercompany transactions and how they are treated from a corporate income tax point of view.
Clyde & Co
The UAE government has passed legislation which will change the shape of the business operating environment in the UAE for years to come.
Grant Thornton
In 2017, European Union council announced a list of non-cooperative jurisdictions for tax purposes.
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ATOZ Tax Advisers
On 8 August, the draft law (the "draft law") implementing the EU Directive 2017/952 of 29 May 2017 ("ATAD 2") amending Directive (EU) 2016/1164
KPMG Luxembourg
Luxembourg has recently enacted a new intellectual property (IP) regime in line with the OECD recommendations for more tax transparency, and in June an administrative circular was issued to help clarify this regime.
ATOZ Tax Advisers
On 8 August 2019, a draft law implementing the Council Directive (EU) 2018/822 of 25 May 2018 as regards mandatory automatic exchange of information in the field of taxation in relation to reportable
Elias Neocleous & Co LLC
The relevant disclosure requirements must be followed by intermediaries and, in some instances, taxpayers.
Dentons
Law 52 of October 17, 2018, which regulates call centers activities for commercial use amends the tax incentives received by these companies.
Morgan & Morgan
With the enactment of Law 57 of October 24th, 2018 that modifies Law 41 of 2007, creating a Special Regime for the Establishment and Operation of Multinational Headquarters and the Commission of Multinational Headquarters, ...
ATOZ Tax Advisers
On 27 December 2016, the Luxembourg tax authorities released a new circular (the Circular) on the tax treatment of intra-group financing activities.
KPMG Luxembourg
On 31 December 2018, the tax administrations of more than 70 countries will receive and exchange country-by-country (CbC) reports ...
Grant Thornton
In 2017, European Union council announced a list of non-cooperative jurisdictions for tax purposes.
C.D. Messios LLC
This means that any rulings issued previously on IGFTs are, unless challenged in Court, to be considered as no longer binding.
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