Category Archives: Transfer Pricing

The OECD/G20 Base Erosion and Profit Shifting Project Has Delivered Stronger Transfer Pricing Rules

Over several decades and in step with the globalisation of the economy, world-wide intra-group trade has grown exponentially. Transfer pricing rules, which are used for tax purposes, are concerned with determining the conditions, including the price, for transactions within a Multinational Enterprise (MNE) group resulting in the allocation of profits to group companies...

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What is Transfer Pricing? and why should SAIs care about it?

An estimated 60 % of world trade is transactions between branches and subsidiaries of multinational enterprises (MNE). The way prices are set for these transactions (transfer prices) can greatly influence the overall taxes paid by the enterprise, as costs are shifted to high tax jurisdictions, and profits move to jurisdiction with less or...

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