Transfer pricing insights

Cross-border transactions are growing rapidly and compliance with the differing requirements of overlapping tax jurisdictions is a complicated and time-consuming business. At PwC we have a strong international network of dedicated transfer pricing professionals ready to work with you.

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

Tax insights from transfer pricing

April 09, 2015

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.

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.

An interview with Pascal Saint-Amans, Director of the OECD's Centre for Tax Policy and Administration, on base erosion and profit shifting (BEPS)

February 27, 2014

Understand OECD BEPS project and Discussion Draft on country reporting & transfer pricing, improved dispute resolution, impact of harmful tax & more. Watch.

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.

Progress, but no guarantees for the consistent treatment of intercompany financing transactions

October 23, 2013

Expect more attention to be paid to your arm’s-length pricing and their tax treatment, from both tax authorities and financial statement auditors.

Regulatory reform in the financial industry and end-to-end transfer pricing execution

October 23, 2013

Article looks at how financial institutions are increasingly integrated in a globalised world and so must tighten their controls, processes and governance policies.

This article looks at how you can deal with the many challenges of international expansion

October 23, 2013

This article looks at why carefully coordinated actions and informed strategies are needed now before the next wave of tax audits and disputes rolls in.

Transfer pricing for industrial products companies

October 23, 2013

What are the transfer pricing and supply chain implications of mergers and acquisitions for industrial products and services companies? PwC explores the trends.

Transfer pricing symptoms of chronic industry challenges

October 23, 2013

This article lays out these and other key issues you may be facing, and offers guidance on how to bring your transfer pricing strategies up to date - while managing the expectations of multiple stakeholders.

South America: Dealing with local complexity when applying global transfer pricing policies

October 23, 2013

In this article we show why you must exercise special care when returning to central marketing or sourcing entities, or when applying royalties or shared services agreements.

Value Chain Transformation Globalisation Maturity Framework

October 23, 2013

This article looks at how you can deal with the many challenges of international expansion

The politics of taxation

October 23, 2013

This article looks at the criticism and perceived shortcomings of the current system, its potential alternatives, and policy developments to date -- and draws a strong conclusion: act now before it’s too late.

Double jeopardy…Leading practices for managing double taxation risk in the oil and gas industry

October 23, 2013

In this article, we take a closer look at some of the particular regulatory and tax issues you will face - and offer best practices to help you navigate them.

The impact of transfer pricing on real estate funding – Mezzanine financing

October 23, 2013

In this article we take an in-depth look at the issue in key jurisdictions - the US, UK and Japan - and offer suggestions on how you can increase the robustness of your transfer pricing policies around real estate financing.

Russia’s new rules: Overview and practical aspects

October 23, 2013

This article summarises the significant changes, the new rules, and their practical aspects for any multinational with operations in Russia.

The intersection of enterprise resource planning (ERP) systems and transfer pricing

October 23, 2013

This article takes a close look at how your ERP systems and transfer pricing policies interact - and offers some best practices for avoiding the downside of your growth upside.

Industrial manufacturing: Mexico Maquila BEPS scrutiny: PwC

September 17, 2013

In addition to measures proposed in the tax bill presented last September 8th the new head of the Large Taxpayer section of the SAT (Oscar Molina) announced that Mexican authorities have started taking specific actions on Base Erosion and Profit Shifting (BEPS) under a pre-defined action plan, through including anti-avoidance measures in respect of maquila and other business restructurings.

Tax Controversy & Dispute Resolution: OECD White Paper on Transfer Pricing Documentation proposes coordinated approach based on a two-tier structure

July 31, 2013

The OECD White Paper on Transfer Pricing Documentation looks to harmonise TP documentation, and proposes a Coordinated Approach based on a two-tier structure.

Tax Controversy & Dispute Resolution: OECD project on intangibles: Revised Discussion Draft released

July 31, 2013

Additional guidance on how to correctly allocate the return related to an intangible location

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.

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.