Transfer Pricing News - Issue 25

Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This 25^thissue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing in Cyprus, Germany, India, Spain, Switzerland and the United Kingdom. As you can read, major changes in legislation will be made in the coming period and interesting developments occur in various countries around the world.

Content

• CYPRUS: Cyprus tax update
• GERMANY: Introducing a royalty barrier rule
• INDIA: Revised safe harbour norms
• SPAIN: New form for information requirements of related entities
• SWITZERLAND: Update on the Swiss corporate tax reform
• UNITED KINGDOM: HMRC publishes guidance on country-by-country reporting