Ensure a timely documentation of an appropriate transfer pricing setup in order to prove that funds are solely used to preserve business activities in Austria
If multinational groups were now to incur losses because of the Covid-19 crisis, corporation tax payments in countries where they are only active through so-called routine group companies, i.e. companies with a low functional and risk profile, could put an additional burden on their economic...
In this issue, we refer to the Covid-19 tool on financial measures to support businesses and individuals across the globe that is now in development along with our usual technical transfer pricing news articles.
Our tax newsletter for this month covers:
In this edition of World Wide Tax News, we look other important topics, including the introduction of the Base Erosion and Anti-abuse Tax regulations in the United States of America, the Public Emergency law in Argentina, tax reforms in Costa Rica, Paraguay and Switzerland, Budget announcements...
The OECD published the highly anticipated final Transfer Pricing Guidance on Financial Transactions on February 11, 2020. The paper does indeed give improved guidance on pricing; however, further discussions in tax audits on the topic seem to be quite likely.
Each quarter we analyse global mid-market deal activity across a number of major regions and selected sectors around the world; we offer you a satellite view of how the M&A market is evolving – and where it appears to be heading.