TRANSFER PRICING NEWS

INTRODUCTION ransfer pricing triggers more and more attention of tax authorities, tax legislators and the OECD. This 8th issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing in Hungary, Mexico, Spain and the United States. Our article about transfer pricing in Brazil is of a more general nature, outlining the transfer pricing rules and listing the differences in the Brazilian approach towards transfer pricing, compared to the standard OECD Transfer Pricing Guidelines driven models. In this newsletter you will also find an interesting contribution about the recent OECD report on aggressive tax planning where OECD categorises non-arm’s length practices as one of the most important risk areas of aggressive tax planning. As there is a constant and increasing demand for transfer pricing engagements to be run properly, BDO’s Transfer Pricing Centre of Excellence is very pleased that the transfer pricing teams in many countries keep growing. An experienced team of transfer pricing advisors is key to a further development of BDO’s global transfer pricing capabilities.