RSM Global

Tax

Stay on top of tax changes.

If you’re a global business juggling the complex and diverse tax rules of multiple markets, it can be hard to stay on top. We offer in-depth, up-to-date knowledge of the relevant local rules and regulations. Through collaboration with our tax professionals across all relevant jurisdictions, we are able to provide you with seamless solutions.

We give you practical, commercially-focused and socially responsible advice from our most experienced tax experts. Together, we’re dedicated to finding the best possible tax solutions for your business, while always acting with the highest level of integrity and concern for your reputation.

Transfer Pricing News - Malaysia: Disclosure requirement in Income Tax return

A new item has been included in the Income Tax Return for the Year of Assessment 2014 which requires the taxpayer to indicate whether transfer pricing documentation has been prepared by the taxpayer for the relevant year of assessment.

Transfer Pricing News - The Netherlands: New Decrees on Advance Pricing Agreements

The State Secretary of Finance published new decrees that provide guidance on the various aspects of the regime that covers the Advance Pricing Agreement (APA) and replace the decrees of 2004.

Transfer Pricing News - Australia: Revenue Authorities serious about driving down SME compliance work?

Following the recent release of draft rulings and practice statements by the Australian Taxation Office (ATO) relating to the new transfer pricing legislation in Australia, the ATO recently invited comment from respected practitioners across the country to discuss practical, simplified and pragmatic measures for taxpayers in order to adequately, yet cost-effectivel

Transfer Pricing News - Slovakia: New developments in Transfer Pricing in Slovakia

The Income Tax Act (ITA) has brought about a number of important changes that affect transfer pricing. In connection with the amendment to the OECD Transfer Pricing Guidelines in July 2010, the amendment to the ITA has abolished the hierarchy of transfer pricing methods.

Transfer Pricing News - Australia: Transfer Pricing Guidance Package

On 16 April 2014, the Australian Taxation Office (ATO) published its Transfer Pricing Guidance Package. It contains two draft taxation rulings and two draft transfer pricing statements. These documents are intended to provide guidance for the application of the new transfer pricing legislation that entered into force in July 2013.

Transfer Pricing News - Mexico: Pro rata cost allocation

Following a ruling of the Mexican Supreme Court of Justice on 19 March 2014, pro rata payments made outside of Mexico to non-residents are deductible – given that certain conditions are met.

Transfer Pricing News - OECD: Base Erosion and Profit Shifting

On 26 May 2014, the OECD held a webcast giving an update on the progress of the BEPS project. During this webcast the spokesmen of the OECD, Pascal Saint- Amans, declared the two-year BEPS project to be ‘on schedule’. The four discussion drafts that have been published so far contain 3,587 pages of commentary from 462 commentators spanning e.g.

Transfer Pricing News - Denmark: Transfer Pricing corrections

On 31 March 2014, the Danish tax authorities published their Transfer Pricing report for 2013. The report contains an overview of transfer pricing corrections made by the Danish tax authorities. In 2013, the Danish tax authorities adjusted the taxable income of 77 Danish companies. These corrections amounted to well over EUR 2 billion.

Germany: Transfer Pricing

European countries are increasingly being confronted with the problem of double taxation of profits resulting from business relations with their associated enterprises based in so-called BRICS countries (Brazil, Russia, India, China, South Africa).

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