Friday , September 21, 2018 |   12:00:46 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Instant Updates Newsletters
 
NEWS FLASH
 
TP - Benefit of working capital adjustment if calculated on scientific basis can be allowed when computing ALP of international transaction: ITAT (See 'Breaking News') TP - Brand value & endurance to extraordinary events during relevant previous years calls for exclusion of such comparable during benchmarking: ITAT (See 'Breaking News') I-T - Merely because Indian PE deducted TDS when making payments to parent company abroad, latter's obligation to disclose such income through valid return does not cease: HC (See 'Breaking News') India-Portugal DTAA - New Article 26 inserted relating to exchange of information (See 'Notification' in 'Intl Taxation') TP - Adopting comparables without examining their audited financial statements & FAR analysis calls for re-adjudication of matter: ITAT (See 'Breaking News') TP - Rate of commission charged from overseas AEs for rendering financial guarantee needs no interference if decided in consonance with directions of Jurisdictional Writ Court: ITAT (See 'Breaking News') TP - Dispute relating to pairing of comparables based on FAR analysis of profit margins & risk adjustments for determining ALP does not warrant writ interference: HC (See 'Breaking News') TP - Mere dissatisfaction with factual findings of ITAT regarding selection of comparables after application of quantitative/qualitative filters cannot be contested u/s 260A: HC (See 'Breaking News') TP - Transactions related to 'Bottled in India Scotch' & 'Indian Made Foreign Liquor' cannot be clubbed merely because both are manufactured & processed in same plant: ITAT (See 'Breaking News') I-T - Penalty is unsustainable where quantum addition upon which such penalty is based is itself set aside: ITAT (See 'Breaking News') I-T - Dispute relating to exigibility to or exemption from taxation under I-T Act should not be decided by Appellate authority in summary manner: ITAT (See 'Breaking News') I-T - Dispute relating to receipt of income tax refund needs to be resolved before computation of interest chargeable u/s 234D: ITAT (See 'Breaking News') TP - Broad functional dissimilarity is no ground for exclusion of comparables, unless it fails to satisfy necessary other filters adopted for purposes of benchmarking: ITAT (See 'Breaking News') TP - Validity of reassessment should be examined based on 'reasons for reopening' alone & not any supplementary material: ITAT (See 'Breaking News')
 
TII SEARCH
 
 
   
Home >> News Brief
 

OECD releases TP country profiles of several jurisdictions
By TII News Service
Apr 10, 2018 , Paris

    

THE OECD has published new transfer pricing country profiles for Australia, China (People’s Republic of), Estonia, France, Georgia, Hungary, India, Israel, Liechtenstein, Norway, Poland, Portugal, Sweden and Uruguay respectively. These new profiles reflect the current transfer pricing legislation and practices of each country. The profiles of Belgium and the Russian Federation have also been updated. The country profiles are now available for 44 countries.

The updated transfer pricing country profiles reflect the revisions to the Transfer Pricing Guidelines resulting from the 2015 Reports on Actions 8-10 Aligning Transfer Pricing Outcomes with Value Creation and Action 13 Transfer Pricing Documentation and Country-by-Country Reporting of the OECD/G20 Project on Base Erosion and Profit Shifting (BEPS), in addition to changes incorporating the revised guidance on safe harbours approved in 2013 and consistency changes made to the rest of the OECD Transfer Pricing Guidelines.

The transfer pricing profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures. The information contained in the transfer pricing country profile is intended to clearly reflect the current state of countries' legislation and to indicate to what extent their rules follow the OECD Transfer Pricing Guidelines. The information was provided by countries themselves in response to a questionnaire so as to achieve the highest degree of accuracy.

 
 
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI TII
  • DTAAs
  • TIEAs
  • Circulars
  • Circulars (I-T Act, 1922)
  • Instructions
  • Notifications
  • Administrative Orders
  • DRP Panel
  • I-T Act, 1961
  • Relevant Portion of I-T Rules,1962
  • Relevant Portion of I-T Act,1922
  • GAAR
  • Equalisation Levy
  • Draft Guidelines
  • Committee Reports
  • FATCA
  • Intl-Taxation
  • Finance Acts
  • Manual on EoI
  • DTC Bill
  • UN Model
  • Miscellaneous
  • Guidance Notes - AEOI
  • OECD Conventions
  • Cost Inflation Index
  • Union Budget
  • Information Security Guidelines
  • Draft Notifications
  • Circulars
  • Instructions
  • Notifications
  • Relevant Sections of Act
  • TP Rules
  • Forms
  • Miscellaneous
  • APA Annual Report
  • APA Rules
  • APA FAQ
  • UN Manual on TP
  • Safe Harbour Rules
  • US Transfer Pricing
  • FEMA Act
  • Exchange Manual
  • Fema Notifications
  • Master Circulars
  • Press Notes
  • Rules
  • RBI Circulars
  • FDI Circulars
  • Reports
  • FDI Approved
  • RBI Other Notifications
  • FIPB Review
  • FEO Act
  • Black Money Act
  • PMLA Notification
  • PMLA Instruction
  • PMLA Bill
  • FM Budget Speeches
  • SEBI
  • Multimodal Transportation
  • Vienna Convention
  • NBFC Reports
  • EXIM Bank LoC
  • Manufacturing Policy
  • FTDR Act, 1992
  • Intellectual Property
  • White Paper on Black Money
  • Posting Policy
  • PMLA Cases
  • Transfer of Property
  • CBR Act, 1963
  • MCA Circular
  • Book Review
  • Limitation Act
  • SSAs
  • EPFO
  • FAQs
  • Acts
  • Rules
  • Guidelines
  • Tourist Visa
  • Notifcations
  • Types of Visa
  • Agreements
  • Arbitration
  • Model Text
  • Relevant Portion of I-T Act
  • Circulars
  • I-T Rules, 1962
  • MISC
  • Notification
  • About Us
  • Contact Us
  •  
     
    A Taxindiaonline Website. Copyright © 2010-2018 Taxindiainternational.com Pvt.Ltd. All rights reserved.