We have contributed to three chapters in Chambers and Partners Global Transfer Pricing Guide 2023.
Transfer pricing remains a primary focus of the international tax community. International efforts led primarily by the Organisation for Economic Co-operation and Development (OECD), together with increasing unilateral efforts by individual governments worldwide, have created an ever-more complex and contentious environment for multinational enterprises (MNEs) seeking to meet their global obligations. The financial strains placed on governments by the recent COVID-19 pandemic have only exacerbated these pressures.
Our experts have contributed to the Belgium, Luxembourg and The Netherlands chapters of the publication. The chapters cover, among other topics:
- Legal framework and recent case law
- Application of transfer pricing rules
- Transfer pricing methods (selection and application)
- Special considerations with respect to intangibles andfinancial transactions
- Advance pricing agreements with tax authorities
- Penalties and documentation obligations
- Impact of COVID-19
Download the chapters below!
DOWNLOADS
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