Blog
Blog

Transfer Pricing Economics

News and analysis from the arcane world of transfer pricing


BEPS Action 13 Update

Guy Sanschagrin | November 14, 2017

Earlier this year, our blog “Master File / Local File Transfer Pricing Documentation FAQs” provided an overview of what a Master File / Local File (MF/LF) system looks like along with practical considerations on implementing and maintaining the MF/LF system. As of today, our blog pops up at the top of Google search results for the terms “Transfer Pricing Master File” – ahead of content published by the OECD. This tells us that many found our content unique and helpful. Given your level of interest, we thought we’d provide an update on new developments associated with the implementation of Action 13 across the world.

Master File / Local File Transfer Pricing Documentation FAQs

Kash Mansori | March 23, 2017

A client recently asked me to explain the “Master File / Local File” (“MF/LF”) system of transfer pricing documentation that is being adopted by an increasing number of countries. So I thought that there was no time like the present to put together a basic overview of this increasingly common format for assembling and organizing an MNE's transfer pricing reports.

Apple, the EU, and Country by Country Reporting

Kash Mansori | February 01, 2017

The story of Apple Inc. and the European Commission is well known by now. Back in August of 2016 the EU’s Competition Commission announced their ruling that Ireland had given Apple an unfair sweetheart deal allowing it to pay less tax in Ireland than it should, and ordered Ireland to send Apple a €13 bn bill for back taxes and interest during the period 2003-14. For their part, Ireland and Apple both have said that they intend to fight the ruling...



Archived Blog Posts


November 2017
March 2017
February 2017
June 2016
April 2016
February 2016
December 2015
November 2015
October 2015
September 2015
August 2015
June 2015
May 2015
April 2015
March 2015
January 2015
December 2014
November 2014
October 2014


Subscribe