Tag: transfer pricing

European banks are still mired in problems of how to offer competitive notional pools to clients. New regulation is set to change this, but not until 2020.

A new discussion draft on financial transactions may point the way for future laws on transfer pricing and the role of corporate treasury in intragroup transactions.

Oil and gas multinational may have changed the transfer pricing landscape for all time. Just because two companies have independent boards, a court decided, doesn’t mean it’s arm’s length.

Hong Kong's draft rules on base erosion and profit shifting – perhaps the biggest shake-up of the corporate tax system since the 1940s – go too far, according to businesses in the city.

When setting up a cash pool there are various legal implications to consider. CT looks under the hood at licensing requirements.

Corporates can take advantage of tax treaty arrangements through an expanded safe harbour rule or by claiming derivative beneficial ownership status.

With as many as 700 companies – including multinationals – paying no Australian tax at the end of 2017, the government announces tighter laws around foreign trusts.

It’s not just socialism that has Chinese characteristics. Tax laws, too, have their own very Chinese set of peculiarities and pitfalls. CT presents a primer on avoiding common tax traps.

Three Asian jurisdictions – Macau, Mongolia and South Korea – are tax havens by Europe; but when does a tax incentive become tax avoidance? And what are the risks to your business?

After years of debate, HK considers a reform that would allow transfers of losses among subsidiaries. In Beijing, it seems even further away, but there are ways to pay less tax.

Hanoi wants to wind up practice of foreign direct investors using debt to disguise their taxable income.

Jerome Tan, CFO of IMI explains how to manage a successful overseas acquisition, and how to conduct effective due diligence, and prevent unnecessary tax exposure.