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20/07/2017 Prita Subramanian, KPMG, US Tara Adams, KPMG, US
19/07/2017 Yoshio Uehara, Chevez Ruiz Zamarripa, Mexico Tania Ruiz, Chevez Ruiz Zamarripa, Mexico
19/07/2017 José Guarín, EY, Colombia
19/07/2017 Richard Fletcher, Baker McKenzie, United Kingdom
18/07/2017 Amaya Arrizubieta, Garrigues, Spain Mario Ortega Calle, Garrigues, Spain
18/07/2017 Terje Arntzen, Arntzenlegal, Norway
18/07/2017 Antonio A Weffer, Baker & McKenzie., Luxembourg
17/07/2017 Alexis Carrera, EY, Ecuador Fernanda Checa, EY, Ecuador
17/07/2017 Simón Somohano, Deloitte, Mexico Arturo Vela, Deloitte, Mexico Kaidi Liu, Deloitte, US
13/07/2017 Axel Eigelshoven, PwC, Germany Gerrit Halbach, PwC, Germany
07/07/2017 Xavier Daluzeau, CMS Bureau Francis Lefebvre, France
07/07/2017 Dirk Van Stappen, KPMG, Belgium
07/07/2017 Rahul K Mitra, KPMG, India
07/07/2017 Ockie Olivier, Deloitte, Australia Janelle Sadri, Deloitte, Australia Nicole Chiam, Deloitte, Australia
Transfer pricing rules have been part of UK tax legislation since 1997, and most multinationals operating in the UK are required to self-assess compliance with the arm's length principle when completing their tax returns. The UK tax authorities have long seen transfer pricing as a key issue. In...
09/10/2015 Shaun Austin, Deloitte LLP, the Deloitte UK member firm, United Kingdom Aengus Barry, Deloitte, United Kingdom Alison Lobb, Deloitte, United Kingdom
The OECD's Base Erosion and Profit Shifting ("BEPS") initiatives have already altered the international tax landscape dramatically, although the dust is far from settled. Tax planning structures that multinational firms have widely employed may no longer be viable. Firm-specific tax rulings do not...
30/09/2015 Elizabeth King, Beecher Consulting, US
2015 is shaping up to become one of the largest years on record for M&A activity.1 For many companies involved in such transactions, an inevitable outcome will be the preparation of purchase price allocation analyses (PPAs) in order to satisfy financial reporting requirements. At the same time,...
30/09/2015 Michael Heimert, Duff & Phelps, US
In Altera Corp. v. Commissioner, the U.S. Tax Court (USTC) held that a Treasury regulation requiring participants in a qualified cost sharing arrangement (QCSA) to share stock-based compensation costs (SBC) is invalid.
The Altera decision was the outcome of cross-motions for partial summary judgment...
30/09/2015 Philippe G Penelle, Deloitte Tax, US
Canada's federal tax authority, the Canada Revenue Agency (CRA) is a mature and sophisticated tax authority by any measurable global standard. With approximately 40,000 employees, the CRA is responsible for the administration of tax laws in Canada for most of Canada's 10 provinces and three...
30/09/2015 Markus Navikenas MA, MBA, Deloitte, Canada Keith Falkenberg, Deloitte, Canada
Mexico's president on 8 September sent to Congress an economic package that includes proposed amendments to the Income Tax Law (ITL) and the Federal Fiscal Code (FFC) with transfer pricing implications. According to the legislation's explanatory memorandum, the goal is to incorporate the BEPS agenda...
30/09/2015 Simón Somohano, Deloitte, Mexico Jorge Mesta Espinosa, Deloitte, Mexico
For the last years, Brazilian taxpayers have been experiencing difficulties concerning the transfer pricing compliance, either because of the recent amendments to the legislation – some of them "inspired" by the tax transparency of the OECD's project on base erosion and profit shifting (the...
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