Transfer Pricing Alert

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Transfer Pricing Alert September 2017 Issue has been released. 

EY - TP Alert September 2017
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  • Russia Russia issues draft Procedure on multilateral APAs

    On 3 March 2017, the Russian Finance Ministry published a draft Procedure outlining the process for handling multilateral advanced Pricing Agreements (APAs). Although such APAs are technically allowed for any large taxpayer since 2012, to date the Russian tax authorities have signed only unilateral APAs.

  • Vietnam Vietnam issues new transfer pricing decree effective 1 May 2017

    On 24 February 2017, Vietnam’s Government issued Decree No. 20/2017/ND-CP on the tax administration of enterprises with related party transactions (the Decree).

  • China China issues updated transfer pricing and Mutual Agreement Procedure rules

    On 1 April 2017, China’s State Administration of Taxation (SAT) issued SAT Bulletin Gonggao [2017] No. 6 (Bulletin 6) providing new transfer pricing guidance and strengthening the Mutual Agreement Procedure (MAP) process.

  • India India introduces secondary adjustment and interest limitation rules

    On 31 March 2017, India’s Finance Bill, 2017, presented before the Indian Parliament on 1 February 2017, received Presidential assent and was enacted with effect from 1 April 2017.

 

 

 TP Alert 2017 Issues
March 2017 (pdf, 1.53mb)
  • South Korea Release of Korea’s CbC Reporting Specification and Introduction of a Deemed Interest for Intercompany Loan Transactions
  • Singapore Singapore tax authorities release 2017 Transfer Pricing Guidelines
January 2017 (pdf, 1.28mb)
  • Indonesia
  • Finland Finland implements Country-by-Country Reporting in accordance with BEPS Action 13
  • Belgium Belgian Government issues forms and filing instructions for final implementation of transfer pricing documentation requirements

 

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