In the “With an Eye Towards OECD Membership, Brazil Contemplates Changes to Its Transfer Pricing Regime” article, we discuss Brazil's intentions to align its transfer pricing system with the OECD Guidelines and more fully integrate into the global economy.
In the “OECD Guidelines for Financial Transactions: Important Highlights from the Finalized Guidance” article, we cover need-to-know highlights from the new OECD guidance on transfer pricing for financial transactions that were released on February 11, 2020.
In the “Germany Proposes Changes to Its Transfer Pricing Rules” article, we summarize the first draft legislation issued by the German Ministry of Finance, including the implementation of a revised interpretation of the arm’s length principle.
In the “Coronavirus: Managing Your Asia Supply Chain and Transfer Pricing Risks in a Global Pandemic” article, we review the impact of coronavirus (COVID-19) on global supply chains of MNEs and the likely transfer pricing challenges.
Finally, in the “Mounting Pressure for Public Disclosure of Country-by-Country Reports” article, we discuss legislative proposals and actions in the US that seek to make Country-by-Country Report tax filings public.
We hope that you will find this and future issues of Duff & Phelps' quarterly transfer pricing newsletter informative.