China’s 10th APA Annual Report reiterates increased future APA-requests citing BEPS implementation uncertainty

Chinese State Administration of Taxation (STA) publishes its 10th Advance Pricing Arrangement (APA) Annual Report (2018) pertaining to the period between January 1, 2005 to December 31, 2018 to describe latest

Jun 21, 2019

Singapore releases e-Tax Guide providing TP-guidelines for commodity marketing/ trading activities

Inland Revenue Authority of Singapore (IRAS) releases TP guidelines for commodity marketing and trading activities (e-Tax Guide), provides guidance on how to analyze the economic value of commodity marketing and

Jun 14, 2019

EU Joint TP-Forum’s paper addresses challenges on when/ how to use PSM

EU Joint Transfer Pricing Forum (JTPF) publishes paper on ‘Application of the Profit Split Method within the EU’ to take stock of how PSM is applied within the EU and

Apr 03, 2019

Vodafone publishes 2018 CbCR data, India's contribution stands out

Vodafone voluntarily publishes its CbC Report (as submitted to HMRC in March 2018) as part of its Report to stakeholders titled ‘Taxation and our total economic contribution to public finances’

Mar 29, 2019

US 2018 APA Report: IRS signs 107 APAs in 2018; 20% APAs cover intangible property use

US IRS releases 20th Annual Advance Pricing Agreement (APA) Report for the year 2018, highlights signing of 107 APAs (including 24 Unilateral, 81 Bilateral and 2 multilateral); Report states that

Mar 29, 2019

Australia issues final Practical Compliance Guidelines for 'inbound distribution arrangements'

Australian Taxation Office (‘ATO’) issues final Practical Compliance Guidelines for 'inbound distribution arrangements' outlining ATO’s compliance approach in respect of TP outcomes for inbound distributors having activities involving – a)

Mar 29, 2019