What is it all about?
18 months after the publication of its non-consensus discussion draft on
Financial Transactions (BEPS Actions 8 to 10), the OECD released its ‘final’
report on the transfer pricing of financial transactions on Tuesday 11 February
2020. The original draft left some 25 areas of disagreement, representing a
non-consensus position of the OECD’s Committee on Fiscal Affairs. While those
areas are largely resolved by the guidance, there remain some issues that have
not been definitively addressed.
Continue reading “What does the new financial transactions guidance provided by the OECD mean for you?”
I see more and more articles on India’s secondary adjustment and maybe it should be amended before it is enacted. I am part of the camp that doesn’t believe a deemed loan is the most appropriate way to treat a secondary adjustment. The reason for this is that practically it is a nightmare, but maybe I should give India the benefit of the doubt and they may actually be able to pull this off?
As you will see below, more countries are introducing transfer pricing requirements and very soon everyone will have introduced some sort of transfer pricing regulations. I guess that means this blog will continue for a while, which is good news. Happy reading. Continue reading “Weekly transfer pricing roundup – 20 Feb 2017”