In the constantly shifting tax regulatory landscape, post-recessionary pressures have resulted in governments looking for ways to increase tax revenues. This has led to new policies and legislation; new OECD guidelines; increased tax authority enforcement around transfer pricing and additional documentation requirements in certain countries.
Transfer Pricing Perspectives: Winds of Change is a collection of articles evolving from the PwC Global Transfer Pricing Conference 2010 that review some of the significant policy and legislative developments, including new OECD guidelines and increased documentation requirements in several jurisdictions. Our review covers 14 countries, with representation from all trading continents, and the key industries of automotive, industrial products and energy.