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‘A spectacular own goal’: Canadian experts slam new DST

Canada risks inflaming US trade relations in a presidential election year and increasing costs for consumers, according to local experts

Updated TP guidance puts Singapore in ‘better position’

Singapore faces controversies with many trade partners and needs to constantly keep tax guidelines up to date, a local tax expert told ITR

Global contracts: ensuring the price is right across borders

Karanjot Singh Khurana of Lakshmikumaran & Sridharan presents an Indian perspective on the transfer pricing implications of multinational corporations entering into global contracts that could affect group entities

PepsiCo Australia IP royalties appeal provides taxpayer certainty, experts say

PepsiCo succeeded by applying TP principles and employing ‘proper advisers’ in the appeal, one expert tells ITR

Finding a way through the maze: developments in Indonesian TP controversy

Ichwan Sukardi and T Qivi Hady Daholi of RSM Indonesia consider the Directorate General of Taxes’ increasing reliance on technology in transfer pricing evaluation, litigation developments in the area, resolution mechanisms, and mitigation strategies

Amount A deadline passes without agreement

But consenus achieved on 'vast majority' of issues and countries are 'still at the table', the OECD says

TP disputes and developments in Latin America: trends to note

The insights of senior tax practitioners of Deloitte on recent practice in Argentina, Uruguay, Peru, and Colombia indicate an increasing amount of transfer pricing audit activity and a need for early preparation by taxpayers

Business restructuring and alternatives in operating models for maquiladoras in Mexico

Revised transfer pricing and permanent establishment compliance requirements are leading multinational corporations to consider the reorganisation of the maquiladora operating model through business restructuring, say Simón Somohano and Francisco Díaz of Deloitte S-LATAM

TP regulations: impacts and strategies in Guatemala, El Salvador, and Panama

Mario Coyoy of Deloitte S-LATAM and Michelle Martinelli of Deloitte Panama note increasing transfer pricing scrutiny in several Central American jurisdictions as they step up their attempts to enhance transparency and ensure compliance

Transfer pricing and intragroup transactions gain prominence in Chile

Vanesa Lanciotti of Deloitte Chile explains the country’s key transfer pricing-related measures as it seeks to increase its tax collection by 1.5% of GDP, with a new focus on tax compliance and financial governance