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Searching Content indexed under Transfer Pricing by CMS Cameron McKenna Nabarro Olswang LLP ordered by Published Date Descending.
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Simpler But Harsher Transfer Pricing Requirements
From the start of 2012, transfer pricing documentation requirements have been simplified but, at the same time, the penalties for non-compliance have increased.
Hungary
25 Jan 2012
2
Year End Review Of 2010 European Transfer Pricing Developments And A Look Forward To 2011
2010 represented a landmark year for international transfer pricing, with the OECD undertaking a fundamental overhaul of its Transfer Pricing Guidelines as well as initiating a major review of the transfer pricing of intangibles, an area which has been highlighted as a primary concern for taxpayers and authorities alike.
UK
11 Jan 2011
3
Italian Tax Alert - 2010 Tax Audit Policies
Recent guidance for tax inspectors in Italy shows greater focus on cross-border transactions.
Italy
13 May 2010
4
Transfer Pricing Bulletin Q2 2010 - The Grass Remains Greener in Ireland....
Introduction of transfer pricing regulations in Ireland is unlikely to detract from the country’s appeal as a sound economic choice for inward investment, with an excellent opportunity to grandfather existing arrangements before July 2010.
UK
10 May 2010
5
Transfer Pricing Bulletin - Life After DSG?
Over the past few months CMS has increasingly seen tax authorities in the UK, US and across Europe dissecting internal legal agreements and questioning apparently watertight attribution of risks and functions in the pricing models of group transactions.
UK
19 Jan 2010
6
New Developments On Transfer Pricing
The Chinese Tax Bureau promulgated on 6 July 2009 the circular number 363 on reinforcing control and investigation of transactions between affiliates.
China
11 Sep 2009
7
Advance Transfer Pricing Agreements
The latest issue of CMS Tax Connect looks at the availability of advance pricing agreements (APAs) in a range of countries covered by the CMS Alliance.
UK
7 Aug 2008
8
European Court Supports UK Thin Capitalisation Rules
The European Court of Justice (ECJ) has handed down its judgment in Test Claimants in the Thin Cap Litigation (C-524/04). The case is concerned with whether the thin capitalisation rules (restricting the extent to which interest on lending from non-UK associated companies is deductible) that were in place in the UK prior to the Finance Act 2004 changes were compatible with EU law.
UK
15 Mar 2007
9
FSA update on payment protection insurance
FSA have today released a report which warns the financial services industry to address urgently serious concerns it has relating to the sale of payment protection insurance (PPI).
UK
8 Nov 2005
10
Cross-border insolvencies: conflict of laws and transfer of proceeds
A recent decision of the High Court has addressed the issue of how an English court deals with the application of English insolvency law where that law is mandatory but is inconsistent with the laws of the country where principal insolvency proceedings are conducted.
UK
25 Oct 2005
11
CAT imposes competition remedy on Genzyme
On 29 September 2005 ,the Competition Appeal Tribunal (CAT) gave its judgment on the remedy to be imposed on Genzyme Limited, following the CAT's earlier decision on the merits of the case (which found that Genzyme had infringed UK competition law in pricing its Cerezyme drug and homecare services for administering Cerezyme).
UK
4 Oct 2005
12
Criticism of the payment protection insurance market
The Office of Fair Trading (OFT) recently received a super-complaint from consumer group, Citizens Advice (CAB), concerning the payment protection insurance (PPI) market. In addition, FSA has recently concluded that sales practices for PPI are "very poor" in most sectors.
UK
30 Sep 2005
13
Introduction of Hotel REITs: one step closer?
The government confirmed its aim in the 2005 Budget to legislate for UK REITs in the Finance Bill 2006. However, this is still dependent on a number of key issues being satisfactorily resolved between the government and the real estate sector.
UK
29 Apr 2005
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