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Dans le cadre de la chronique des activités fi scales du couple OCDE/G20 (juillet 2019 à juin 2021), cetarticle est consacré aux travaux por...
On 26 November 2021, Portugal’s Official Gazette published Ordinance no. 268/2021, which repeals and supersedes the previous Ordinance no. 1...
On 11 November 2021, the European Parliament adopted the Public Country-by-Country Reporting Directive (PCbCR). The adoption of this Directi...
At present, the United Kingdom is one of the few Western economies which does not require the companies to prepare mandatory transfer pricin...
Last year, the US Tax Court's decision in the Coca-Cola case sent shockwaves through the tax and transfer pricing community. USD 12 billion...
We hope you enjoyed our recent interview with Philippe Paumier. We found it very thought-provoking, and in fact, we'd like to share some of...
Every Monday we send out an email with insights, guidance, and views on the legal implementation of transfer pricing for multinational group...
I’d like to share a comment that I recently saw from a TP adviser in relation to a draft intercompany agreement. The agreement – which w...
Les confinements successifs et l’ennui qu’ils ont semble-t-il pu générer dans certains foyers ont conduit à l’émergence de défis, parfoi...
According to the OECD’s TP Guidelines, analyzing the contractual allocation of risk in intracompany agreements (ICAs) is the second step fo...
One of the blessings of the 'new normal' for us, is that we’ve been able to sponsor and participate in a far wider range of TP conferences t...
Certains serpents de mer ressurgissent à chaque fois que l’on remue les fonds des bassins les plus croupis. Il en est ainsi des niches fisca...