Tax research & insights

Tax as a critical component in every Finance transformation

February 11, 2016

In this piece we not only explore the reasons for Finance transformation, examples of how Tax should be involved, and the potential benefits and pitfalls, but also suggestions for how to get started and develop a roadmap for change.

Paying Taxes 2016

November 19, 2015

Paying Taxes is a joint report by PwC and the World Bank Group. Now in its tenth edition, this unique study investigates and compares tax regimes across 189 economies, ranking them according to the relative ease of paying taxes.

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.

Worldwide Tax Summaries - Corporate Taxes 2015/16

September 30, 2015

PwC’s Worldwide Tax Summaries 2015-2016 is a must-have reference tool for tax professionals. Download your customised report here.

18th Annual Global CEO Survey: Taxing times for global business

August 03, 2015

Despite evidence that governments around the world are reducing tax costs and compliance, these efforts are not being felt by CEOs.

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.

FSTP Perspectives - Summer 2014 edition

June 18, 2014

This Summer edition of Financial Services Transfer Pricing Perspectives focuses on current hot topics within the financial services industry such as financial value chain transformation, global measures taken as a response to the OECD Base Erosion and Profit Shifting (BEPS) initiative and impacts on the financial services organisation of regulatory changes.

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.

FSTP Perspectives: Winter 2013/14 edition

January 02, 2014

In response to the rapidly changing and complex transfer pricing environment, this edition focuses on the release of the Base Erosion and Profit Shifting (BEPS) Action Plan published in July 2013 by the Organisation for Economic Cooperation and Development (OECD) and their transfer pricing implications on the financial services sector.

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.

Financial Services Transfer Pricing Perspectives

This bi-monthly publication offers insight into trends and developments, tax authorities, approaches, and 'hot' topic issues in financial services transfer pricing.