Transfer Pricing Alert
Transfer Pricing Alert September 2017 Issue has been released.
(English pdf, 3.11mb)
- 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  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)|
|January 2017 (pdf, 1.28mb)|