Transfer Pricing / All

Transfer pricing rules have been present for more than a decade in Serbian corporate income tax (CIT) legislation.

Coinciding with the addition of Section 34D (transactions not at arm’s length) to the Singapore Income Tax Act in 2010

Transfer pricing in South Africa, and Africa as a whole, has taken on immense importance and is currently under the spotlight.

After the introduction of mandatory transfer pricing documentation (for taxable periods starting from 2009),

There are many transfer pricing audits in Slovenia, especially of transactions with foreign related parties. Notably, in the transfer pricing audits the tax authorities pay special attention to cross-border business restructurings

Beginning with the 2005 tax year, companies have been required to prepare transfer pricing reports or substitute reports to document their compliance with arm’s length principles.

The Korean Transfer Pricing Regulations, namely the Law for the Co-ordination of International Tax Affairs (LCITA) and the Presidential Enforcement Decree (PED) of the LCITA (PED of LCITA) were extensively amended in late 2010.

The Spanish Tax Administration has participated in every Base Erosion and Profit Shifting (BEPS) Focus Group and followed the discussions.

Transfer pricing provisions were introduced in to Sri Lanka Income Tax legislation in April 2006