Transfer Pricing News, March 2016
01 March 2016
BDO is pleased to present the March 2016 issue of Transfer Pricing News.
Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This 19th issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing in Belgium, Brazil, Israel, Peru, Sri Lanka, Switzerland and Zimbabwe. As you can see, the ongoing work on OECD’s BEPS project as well as the increasing importance of transfer pricing is resulting in lots of changes 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.
Proposed changes to Belgian transfer pricing regulations
Transfer pricing in Brazil
New court ruling – Mark up on option expenses in a cost plus mechanism
The Comparable Uncontrolled Price (CUP) method and its possible application in crossborder operations of commodities and/or commodity derivatives in Peru
Transfer pricing in Sri Lanka
OECD BEPS project – Implementation in Switzerland
New transfer pricing regulations