Tax research & insights

Worldwide Tax Summaries – Corporate Taxes 2016/17

September 12, 2016

PwC's Worldwide Tax Summaries 2016/17 is a must-have reference tool for tax professionals. Download your customised report here.

The Total Tax Contribution Framework: Over a decade of development

July 25, 2016

In this report we revisit the Total Tax Contribution Framework and methodology eleven years after our original 2005 paper on Total Tax Contribution was published.

Managing Tax Disputes in Asia - New strategies for the post-BEPS environment

June 13, 2016

Taxpayers’ operations at a global level, coupled with increased cooperation between tax authorities mean that taxpayers cannot afford to take a purely local approach to managing tax disputes. This paper seeks to help taxpayers to rethink their previous approach to tax issues.

The 19th Annual Global CEO Survey: CEO perspectives on Tax

May 31, 2016

PwC’s 19th Annual Global CEO Survey reveals that 7 in 10 CEOs are still concerned about the increasing tax burden borne by their businesses. And as taxing authorities turn their attention to the practical implementation of the the OECD’s Base Erosion and Profit Shifting (BEPS) recommendations, many companies are facing a future where much more detailed tax and financial information is required of them. In the coming years CEOs across the world will find themselves in a new environment that demands far greater transparency about their tax affairs.

Asia Pacific Tax Notes 2016

May 09, 2016

The global tax landscape is rapidly changing. The demand for increasing tax transparency for corporations emerges as a key area of focus for governments, tax authorities, the media and the general public. This publication highlights key tax developments such as transparency measures and local fiscal policies of 19 territories in Asia Pacific.

Tax Analyst article: Final BEPS guidance renews emphasis on intercompany agreements

April 18, 2016

In this article, the authors discuss how the OECD’s final report on transfer pricing documentation and country-by-country reporting will affect how multinational enterprises handle intercompany agreements.

Managing Tax

February 22, 2016

What companies and governments can do to make less taxing in the Middle East

Tax Function of the Future

February 11, 2016

Evolving trends are changing the way tax functions are operating – both day-to-day and with long-term strategic planning. Access all our published reports here.

Paying Taxes 2016

November 19, 2015

Paying Taxes 2016, the tenth edition of a unique study from PwC and the World Bank Group, investigates and compares tax regimes across 189 economies worldwide and ranks them according to the ease of paying taxes. The study provides valuable insights into issues that developing countries are facing, i.e. how to enhance the administrative capacities of tax authorities, reduce the informal economy and corruption while promoting growth and investment.

International Transfer Pricing Book

October 26, 2015

International Transfer Pricing 2015/16, now in its 15th edition, is an easy-to-use reference guide covering a range of transfer pricing issues in nearly 100 countries worldwide.

Transfer Pricing Perspectives: Beyond boundaries

October 26, 2015

A series of articles based on sessions from our Global Transfer Pricing Conference in China

Harnessing technology to transform tax systems

October 20, 2015

Does technology lead to greater efficiency, compliance and trust?

Oil and Gas Tax Guide for the Middle East 2015

October 10, 2015

A quick guide to oil and gas tax regimes in some of the fastest growing countries in the Middle East.

Oil and Gas Tax Guide for Africa 2015

October 10, 2015

A quick guide to oil and gas tax regimes in some of Africa’s fastest growing countries.

India Transfer Pricing Survey - You said it!

March 11, 2015

The report summarises views of over 160 senior executives representing various Indian and foreign multinational enterprises across the country.

Patent box and technology incentives: Tax and financial reporting considerations

February 19, 2014

This PwC publication discusses key tax and financial reporting considerations of patent box regimes and other technology incentives.

Base Erosion, Profit Shifting and the Future of the Corporate Income Tax

November 18, 2013

In this article for Bloomberg BNA, David Ernick discusses the potential implications of the OECD BEPS initiative on corporate income tax.

Tax transparency and country-by-country reporting - An ever changing landscape

October 29, 2013

Explore mandatory tax reporting rules, EU rules for banking, extractive and logging industries, plus US implementation & country-by-country reporting issues.

Shifting the balance: From direct to indirect taxes

June 25, 2013

Our latest tax policy publication provides a global perspective on the shift from direct to indirect taxes and the challenges ahead for business.

International Transfer Pricing 2013/14

June 04, 2013

International Transfer Pricing 2013/14, now in its 14th edition, is an easy-to-use reference guide covering a range of transfer pricing issues in nearly 80 countries worldwide.

Permanent establishments 2.0: The heart of the matter

May 23, 2013

This publication provides an overview of some of the main trends which can be identified on the topic of permanent establishments.

Substance 2.0: Aligning international tax planning with today's business realities

May 23, 2013

This publication provides an overview of some of the main trends which can be identified on the topic of permanent establishments.

Navigating the complexity – Findings from a financial transactions transfer pricing global survey

April 05, 2013

This PwC survey offers general guidance on a range of inter-company financial transactions-related transfer pricing issues and helps tax professionals navigate these complex laws in over 40 countries.

Transfer Pricing to Go - Download our new App now

January 22, 2013

TP to Go is a new mobile application from the PwC global transfer pricing network that brings the best thought leadership from the network directly to your current smart phone. TP to Go is free to download on iOS, Android, and BlackBerry.

Spotlight on Africa's transfer pricing landscape

December 12, 2012

In this special edition of PwC's Perspectives, Anthony Curtis and Ogniana Todorova from PwC US take a detailed look at transfer pricing in Africa.

Managing tax controversy challenges on the horizon

September 07, 2012

Our Tax policy Perspectives series provides insight into specific topics influencing global tax policy developments, including in-depth analysis of trends in specific jurisdiction. Drawing on case law, practical experience, and knowledge of tax systems worldwide, we'll provide a global perspective on each subject area, look at how it is currently playing out in a few contrasting territories and suggest the pivotal challenges to come.

Clarifying the rules: Sustainable transfer pricing in the financial services sector

March 21, 2012

This PwC reference guide helps you manage your financial services transfer pricing issues.

Mastering the Intellectual Property Life Cycle: A global perspective on the tax-efficient management of IP rights

November 09, 2008

Organised in a way that systematically mirrors the actual life cycle of IP rights, PwC's new book, Mastering the intellectual property life cycle, offers compelling insights from both tax and legal points of view, as well as an accounting perspective.

Tax insights from transfer pricing

These alerts provide analysis of the impact of major transfer pricing, tax, and related developments within hours of the news breaking, authored by PwC professionals around the world. Each alert is classified by the country or territory to which it pertains.

EU Direct Tax Group Newsalerts

Our free Newsalerts are designed to keep you up to date on landmark ECJ judgments and opinions, as well as EU and national developments in Europe in the field of direct taxation and state aid.

Tax Policy Bulletin

With analysis and insight on policy changes around the world, these bulletins help you stay up-to-date with the latest developments and explain what these changes mean for you and your business.

Tax Insights from Tax Controversy and Dispute Resolution

Our Tax Controversy and Regulatory Services newsletters provide analysis on significant tax controversy issues and related developments from around the world.

International Tax News

International Tax News is a monthly publication that offers updates and analysis on international tax developments worldwide.

Global Tax Accounting Services Newsletter

This quarterly publication provides analysis of global accounting, reporting and tax law developments and the related tax accounting considerations.