Singapore provides TP-documentation exemption for related-party loans adhering to 'indicative margins'

Singapore IRAS publishes fourth edition of its e-Tax Guide on transfer pricing, updates guidance on arm’s length principle and functional analysis, TP documentation, MAP and APA processes and related party

Jan 17, 2017

45 key takeaways from European Commission's Apple State aid ruling

European Commission (EC) decision in the Apple State aid case concludes that tax rulings of 1991 and 2007 issued by Irish Revenue in favour of 2 Apple sales and marketing/manufacturing

Dec 23, 2016

EC releases Apple state aid ruling

European Commission (EC) releases full ruling in the Apple-Ireland state aid case; On 30 August, 2016, EC ruled that Ireland offered illegal state aid to Apple which enabled it to pay

Dec 20, 2016

French Constitutional Council holds public CbC reporting requirement unconstitutional

French Constitutional Council rules that the requirement for public country-by-country (CbC) reporting by certain companies, carries a disproportionate interference with freedom of enterprise, and is therefore unconstitutional

Dec 13, 2016

OECD: Belgium displaces Germany in maximum new MAP cases, average disposal time improves

OECD's 2015 MAP statistics show decline in average completion time from 23.79 months in 2014 to 20.47 months in 2015 reporting period between OECD member countries; With respect to over

Dec 06, 2016

China issues more rigorous APA-rules, prescribes locations savings disclosure : Bloomberg BNA Report

China issues more rigorous Advance Pricing Agreement (APA) rules, reports Bloomberg BNA; State Administration of Taxation (SAT) vide Public Notice 64 dated October 11, 2016 requires multinational groups to provide additional information including

Oct 25, 2016