Transfer Pricing News December 2019

Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This 32^nd issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing on an international level and in Denmark, France, South Africa, and Sri Lanka. As you can read, major changes in legislation, case law and guidance have been made and will be made in the coming period, with interesting developments in various countries around the world.

We are very pleased to bring you this issue of BDO’s Transfer Pricing News, which we were able to produce in close co-operation with our colleagues from the above-mentioned countries. We trust that you will find it useful and informative. If you would like more information on any of the items featured, or would like to discuss their implications for your business, please contact the person named under the item(s). The material discussed in this newsletter is intended to provide general information only, and should not be acted upon without first obtaining professional advice tailored to your particular needs.

Content

• INTERNATIONAL: Further OECD guidance on Country-by-Country Reporting and transfer pricing of financing transactions
• DENMARK: Recent developments
• FRANCE: Intra-group loans rates: French Administrative Supreme Court ends tax uncertainty
• SOUTH AFRICA: Amendments to South African transfer pricing regulations 
• SRI LANKA: Revised transfer pricing regulations 

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