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1.
Principal legislation
Identify the principal transfer pricing legislation.To read more
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2.
Enforcement agency
Which central government agency has primary responsibility for enforcing the transfer pricing rules?To read more
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3.
OECD guidelines
What is the role of the OECD Transfer Pricing Guidelines?To read more
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4.
Covered transactions
To what types of transactions do the transfer pricing rules apply?To read more
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5.
Arm’s-length principle
Do the relevant transfer pricing rules adhere to the arm’s-length principle?To read more
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6.
Base erosion and profit shifting
How has the OECD’s project on base erosion and profit shifting (BEPS) affected the applicable transfer pricing rules?To read more
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7.
Accepted methods
What transfer pricing methods are acceptable? What are the pros and cons of each method?To read more
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8.
Cost-sharing
Are cost-sharing arrangements permitted? Describe the acceptable cost-sharing pricing methods.To read more
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9.
Best method
What are the rules for selecting a transfer pricing method?To read more
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10.
Taxpayer-initiated adjustments
Can a taxpayer make transfer pricing adjustments?To read more
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11.
Safe harbours
Are special ‘safe harbour’ methods available for certain types of related-party transactions? What are these methods and what types of transactions do they apply to?To read more
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12.
Documentation
Does the tax authority require taxpayers to submit transfer pricing documentation? Regardless of whether transfer pricing documentation is required, does preparing documentation confer any other benefits?To read more
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13.
Country-by-country reporting
Has the tax authority proposed or adopted country-by-country reporting? What are the differences between the local country-by-country reporting rules and the consensus framework of Chapter 5 of the OECD Transfer Pricing Guidelines?To read more
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14.
Timing of documentation
When must a taxpayer prepare and submit transfer pricing documentation?To read more
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15.
Failure to document
What are the consequences for failing to submit documentation?To read more
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16.
Limitation period for authority review
How long does the tax authority have to review an income tax return?To read more
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17.
Rules and standards
What rules, standards or procedures govern the tax authorities’ review of companies’ compliance with transfer pricing rules? Does the tax authority or the taxpayer have the burden of proof?To read more
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18.
Disputing adjustments
If the tax authority asserts a transfer pricing adjustment, what options does the taxpayer have to dispute the adjustment?To read more
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19.
Tax-treaty network
Does the country have a comprehensive income tax treaty network? Do these treaties have effective mutual agreement procedures?To read more
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20.
Requesting relief
How can a taxpayer request relief from double taxation under the mutual agreement procedure of a tax treaty? Are there published procedures?To read more
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21.
When relief is available
When may a taxpayer request assistance from the competent authority?To read more
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22.
Limits on relief
Are there limitations on the type of relief that the competent authority will seek, both generally and in specific cases?To read more
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23.
Success rate
How effective is the competent authority in obtaining relief from double taxation?To read more
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24.
Availability
Does the country have an advance pricing agreement (APA) programme? If so, is the programme widely used? Are unilateral, bilateral and multilateral APAs available?To read more
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25.
Process
Describe the process for obtaining an APA, including a brief description of the submission requirements and any applicable user fees.To read more
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26.
Time frame
How long does it typically take to obtain a unilateral and a bilateral APA?To read more
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27.
Duration
How many years can an APA cover prospectively? Are rollbacks available?To read more
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28.
Scope
What types of related-party transactions or issues can be covered by APAs?To read more
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29.
Independence
Is the APA programme independent from the tax authority’s examination function? Is it independent from the competent authority staff that handle other double tax cases?To read more
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30.
Advantages and disadvantages
What are the key advantages and disadvantages to obtaining an APA with the tax authority?To read more
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31.
Recharacterisation
Is the tax authority generally required to respect the form of related-party transactions as actually structured? In what circumstances can the tax authority disregard or recharacterise related-party transactions?To read more
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32.
Selecting comparables
What are some of the important factors that the tax authority takes into account in selecting and evaluating comparables? In particular, does the tax authority require the use of country-specific comparable companies, or are comparables from several jurisdictions acceptable?To read more
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33.
Secret comparables
What is the tax authority’s position and practice with respect to secret comparables? If secret comparables are ever used, what procedures are in place to allow a taxpayer to defend its own transfer pricing position against the tax authority’s position based on secret comparables?To read more
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34.
Secondary adjustments
Are secondary transfer pricing adjustments required? What form do they take and what are their tax consequences? Are procedures available to obtain relief from the adverse tax consequences of certain secondary adjustments?To read more
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35.
Non-deductible intercompany payments
Are any categories of intercompany payments non-deductible?To read more
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36.
Anti-avoidance
What legislative and regulatory initiatives (besides transfer pricing rules) has the government taken to combat tax avoidance with respect to related-party transactions? What are the penalties or other consequences for non-compliance with these anti-avoidance provisions?To read more
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37.
Location savings
How are location savings and other location-specific attributes treated under the applicable transfer pricing rules? How are they treated by the tax authority in practice?To read more
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38.
Branches and permanent establishments
How are profits attributed to a branch or permanent establishment (PE)? Does the tax authority treat the branch or PE as a functionally separate enterprise and apply arm’s-length principles? If not, what other approach is applied?To read more
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39.
Exit charges
Are any exit charges imposed on restructurings? How are they determined?To read more
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40.
Temporary exemptions and reductions
Are temporary special tax exemptions or rate reductions provided through government bodies such as local industrial development boards?To read more
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Updates and trends
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