Transfer Pricing Publications


Luxembourg publications


Global publications


Navigating operations in an ever-expanding globalised world is creating significant challenges from an international tax and transfer pricing perspective. Indeed, the stringent, diverse transfer pricing requirements companies face are daunting.
The articles in this October 2015 edition of Transfer Pricing Perspectives are based on a number of sessions from our global annual Transfer Pricing Conference in Shanghai, and are designed to help you in getting equipped for the changes we're sure to see in the coming months.

International Transfer Pricing 2015/16, now in its 15th edition is an easy to use reference guide covering a range of transfer pricing issues in nearly 100 territories worldwide. It explains why it is vital for every company to have a coherent transfer pricing policy which is responsive to the rapidly changing markets in which they operate. The book not only shows why sound transfer pricing policies should be developed, but also why such policies need to be re-evaluated regularly. It offers practical advice on a subject where the right amount of effort can produce huge benefits in the form of a competitive and sustainable tax rate, and leave the company well positioned to defend against aggressive tax audits.

Multinational organisations are operating in an environment of unprecedented change. There is a surge in volume and complexity of intercompany transactions. This is accompanied by increased enforcement of existing rules and lack of clarity around "what the new rules of the game" will ultimately look like. These developments have made transfer pricing a leading risk management issue for global businesses but probably equally a source of opportunities to "set things right".

This edition of Financial Services Transfer Pricing Perspectives focuses on the release of the Base Erosion and Profit Shifting (BEPS) Action Plan published in July 2013 by the Organisation for Economic Co-operation and Development (OECD). BEPS is a hot topic for multinationals and tax authorities worldwide as it has been designed with a view to addressing perceived flaws in international tax rules.