, and Marketing/Targeting cookies, which are set by third parties with whom we execute marketing campaigns and allow us to provide you with content relevant to you. remember settings), and Performance cookies to measure the website's performance and improve your experience. In addition to cookies that are strictly necessary to operate this website, we use the following types of cookies to improve your experience and our services: Functional cookies to enhance your experience (e.g. Please refer to your advisors for specific advice. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. For more information about our organization, please visit ey.com. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients. In so doing, we play a critical role in building a better working world for our people, for our clients and for our communities.ĮY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. This publication should not be regarded as offering a complete explanation of the matters referred to and is subject to changes in laws and other applicable rules, in addition to the overall business environment in each jurisdiction.ĮY | Assurance | Consulting | Strategy and Transactions | TaxĮY is a global leader in assurance, consulting, strategy and transactions, and tax services. The content for the EY Worldwide Transfer Pricing Reference Guide 2020–21 is updated as of October 2021. It is meant to provide an overview for the covered jurisdictions regarding their transfer pricing tax laws, regulations and rulings Organisation for Economic Co-operation and Development (OECD) Guidelines treatment documentation requirements transfer pricing returns and related-party disclosures transfer pricing documentation and disclosure timelines BEPS Action 13 requirements transfer pricing methods benchmarking requirements transfer pricing penalties and relief from penalties statutes of limitations on transfer pricing assessments likelihood of transfer pricing scrutiny and related audits by the tax authorities and opportunities for advance pricing agreements (APAs). The information included in the EY Worldwide Transfer Pricing Reference Guide 2020-2021 covers 131 jurisdictions. These must be understood for a company to carry out both transfer pricing compliance and planning activities in the base erosion and profit shifting (BEPS) 1 era. The EY Worldwide Transfer Pricing Reference Guide 2020-2021 is a publication designed to help international tax executives identify transfer pricing rules, practices and approaches. Practitioners need to have current knowledge of a complex web of jurisdiction tax laws, regulations, rulings, methods and requirements. Transfer pricing rules and regulations around the world continue to grow in number and complexity.
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