Transfer Pricing News March 2020

Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This 33^rd issue of BDO’s Transfer Pricing Newsletter focuses on recent developments on an international level regarding OECD Guidance on financial transactions and on country level in Brazil, China, Germany, and North Macedonia. 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.

At this time, these developments take place against the backdrop of the COVID-19 global pandemic, which has resulted in an unprecedented situation, giving rise to many questions. Many countries are implementing tax or financial compensation measures to support affected businesses and individuals. To help you keep abreast of developments, BDO is working on a new interactive tool, summarising measures taken in each country, with links to more detailed information. We expect to launch this as soon as it becomes available on the BDO's global COVID-19 crisis hub.

Content

• INTERNATIONAL: 
  • Transfer pricing on financial transactions
  • Explore our interactive tool for Taxation of the Digital Economy
• BRAZIL: Transfer pricing in Brazil - Towards convergence with the OECD standard
• CHINA: Latest developments in transfer pricing audit and inspection 
• GERMANY: Draft ATAD implementation act 
• NORTH MACEDONIA: Transfer pricing legislation amended in accordance with BEPS standards

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