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Transfer Pricing Economics | News and analysis from the arcane world of transfer pricing.

News and analysis from the arcane world of transfer pricing.

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Transfer Pricing Economics | News and analysis from the arcane world of transfer pricing. | minaeconomics.com Reviews
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Transfer Pricing Economics | News and analysis from the arcane world of transfer pricing. | minaeconomics.com Reviews

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News and analysis from the arcane world of transfer pricing.

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1

There Must Be a Better Way. Right? | Transfer Pricing Economics

http://www.minaeconomics.com/2014/12/there-must-be-a-better-way-right

News and analysis from the arcane world of transfer pricing. What is “Transfer Pricing”? There Must Be a Better Way. Right? December 4, 2014. Some readers have asked me the following question: isn’t there a better way to figure out where a given multinational’s income should be taxed than by applying the arm’s length standard to intra-group transactions and performing complicated and subjective transfer pricing analyses? Couldn’t we in fact do away with transfer pricing. December 5, 2014 at 2:54 pm.

2

The Most Aggressive Tax Authorities in the World? | Transfer Pricing Economics

http://www.minaeconomics.com/2014/11/the-most-aggressive-tax-authorities-in-the-world

News and analysis from the arcane world of transfer pricing. What is “Transfer Pricing”? The Most Aggressive Tax Authorities in the World? November 20, 2014. Earlier this week there was a court ruling in India related to transfer pricing. As reported by. In a narrow technical sense this verdict matters simply because it means that the tax authorities in India can no longer try to apply Indian transfer pricing regulations to capital transactions such as the issuance of new shares. This will make life ...

3

Transfer Pricing and the Regulatory Climate in India | Transfer Pricing Economics

http://www.minaeconomics.com/2015/02/transfer-pricing-and-the-regulatory-climate-in-india

News and analysis from the arcane world of transfer pricing. What is “Transfer Pricing”? Transfer Pricing and the Regulatory Climate in India. February 6, 2015. When Barack Obama met with Prime Minster Narendra Modi in India last week, one of the items discussed was rather unusual for presidential summits: transfer pricing. But it seems that this attention from the highest levels of government may be having results. Over 150 US companies. Have applied for APAs in India, but these have all been for unilat...

4

Apportionment | Transfer Pricing Economics

http://www.minaeconomics.com/category/apportionment

News and analysis from the arcane world of transfer pricing. What is “Transfer Pricing”? There Must Be a Better Way. Right? December 4, 2014. Some readers have asked me the following question: isn’t there a better way to figure out where a given multinational’s income should be taxed than by applying the arm’s length standard to intra-group transactions and performing complicated and subjective transfer pricing analyses? Couldn’t we in fact do away with transfer pricing. Looking Where the Light Is. Kash ...

5

Simplifying the Rules. A Bit. | Transfer Pricing Economics

http://www.minaeconomics.com/2014/11/simplifying-the-rules-a-bit

News and analysis from the arcane world of transfer pricing. What is “Transfer Pricing”? Simplifying the Rules. A Bit. November 11, 2014. Last week the OECD released a discussion draft about how low value-adding intra-group services should be treated for transfer pricing purposes (pdf). This document is part of the OECD’s ongoing BEPS project. And represents a substantial piece of output by the group working on action item #10 (out of 15 total): high risk transactions . Second, it puts renewed attention ...

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The Street Light: October 2014

http://streetlightblog.blogspot.com/2014_10_01_archive.html

Wednesday, October 29, 2014. I'd like to announce that after a long hiatus from blogging, I'm taking it up again in a new forum. The new blog, Transfer Pricing Economics. Is primarily devoted to exploring my particular area of professional specialty, namely "transfer pricing". If that term doesn't mean anything to you, then feel free to check out my brief explanation of transfer pricing. Subscribe to: Posts (Atom). Barry Ritholtz: The Big Picture. Brad DeLong's Semi-Daily Journal. The Street Light is wri...

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The Street Light: Transfer Pricing Economics

http://streetlightblog.blogspot.com/2014/10/transfer-pricing-economics.html

Wednesday, October 29, 2014. I'd like to announce that after a long hiatus from blogging, I'm taking it up again in a new forum. The new blog, Transfer Pricing Economics. Is primarily devoted to exploring my particular area of professional specialty, namely "transfer pricing". If that term doesn't mean anything to you, then feel free to check out my brief explanation of transfer pricing. Subscribe to: Post Comments (Atom). Barry Ritholtz: The Big Picture. Brad DeLong's Semi-Daily Journal. The Street Ligh...

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Transfer Pricing Economics | News and analysis from the arcane world of transfer pricing.

News and analysis from the arcane world of transfer pricing. What is “Transfer Pricing”? Looking Where the Light Is. June 10, 2015. Comments Off on Looking Where the Light Is. Yet in practice it is indeed quite rare to see such direct price comparisons in a transfer pricing analysis. Instead, most transfer pricing studies take a profits-based approach in which it is the overall profitability of a company that is examined in detail; actual transfer prices are often never even mentioned in our studies.

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