The next year should see three big transfer pricing litigation cases come to trial in the US: Eaton Corporation, Amazon and Altera. Each case will have a significant impact on taxpayers with possible repercussions on an international scale. Taxpayers need to know what direction the court is likely to take.
Next year should see three big transfer pricing litigation cases come to trial in the US: Eaton Corporation, Amazon and Altera. All cases will have a significant impact on taxpayers with possible repercussions on an international scale. Taxpayers need to know what the key issues are and what direction the court is likely to take.
Delegates attending the OECD’s public consultation on transfer pricing matters in Paris today discussed whether marketing intangibles should be included in new guidance or not.
In a public consultation on transfer pricing matters in Paris today, the OECD questioned the realities of implementing country-by-country (CBC) reporting, with business harbouring concerns over the confidentiality of information disclosed under the method.