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  1. Wednesday, 15 November 2017

    Transfer pricing documentation is key

    According to Dutch transfer pricing legislation (article 8b of the Dutch Corporate Income Tax Act), Dutch tax payers need to have documentation available that demonstrates the arm’s-length nature of transfer prices applied to intra-group transactions. This transfer pricing documentation should be part of a taxpayers’ administration.

  2. Thursday, 05 October 2017

    WTS Transfer Pricing Newsletter October 2017

    Andy Neuteleers, Michiel Boeren and Jean-Luc Dascotte (Tiberghien) contributed to the WTS newsletter for October 2017 with an article on Luxembourg's new IP regime as of 2018.

  3. Tuesday, 03 October 2017

    World Transfer Pricing 2018: T/A economics is 'firm to watch'

    We are happy to announce that T/A economics is mentioned as 'firm to watch' in the World Transfer Pricing 2018 rankings for all three Benelux countries.

     

  4. Thursday, 17 August 2017

    Transfer Pricing Documentation - Belgian Local File as integral part of the tax return: Procedural issues?

    As we reported earlier, Belgium has adopted formal transfer pricing documentation rules.

  5. Friday, 11 August 2017

    Luxembourg introduces new IP tax regime

    On 4 August, the Luxembourg Government submitted its long awaited bill of law for the introduction of a new tax regime in order to increase intellectual property (“IP”) developments (the “Bill of Law”). The new regime follows just over one year after the Luxembourg government abolished its former IP regime as from 30 June 2016 (subject to grandfathering rules in effect until no later than 30 June 2021). Once the bill of law is enacted, the new IP regime should become effective as of 2018.

  6. Monday, 31 July 2017

    Cyprus introduces new transfer pricing rules for intra-group financing activities

    In a Circular issued by the Cyprus Tax Authorities on 30 June 2017, new transfer pricing rules have been implemented for companies carrying out intra-group financing activities. The Circular is effective immediately and replace the former Minimum Margin Scheme regime. The Circular contains requirements regarding substance, risk/equity and arm’s length compensation.

    The new rules for intra-group financing companies in Cyprus are largely similar to the rules implemented in Luxembourg at the beginning of this year. 

     

  7. Wednesday, 19 July 2017

    OECD releases latest updates to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

    On July 10, 2017 the OECD released the 2017 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (Transfer Pricing Guidelines).

  8. Thursday, 13 July 2017

    OECD releases BEPS discussion drafts on attribution of profits to permanent establishments and transactional profit splits

    On June 22, 2017 the OECD released two public discussion drafts, containing guidance on its Final Reports on Base Erosion and Profit Shifting (BEPS) of October 2015. Both discussion drafts replace earlier draft versions released for public comment in July 2016.

  9. Friday, 30 June 2017

    Transfer pricing developments in Luxembourg

    On 27 December 2016, the Luxembourg Tax Authorities ("LTA") issued new guidelines by means of the issuance of Circular L.I.R. no. 56/1 – 56bis/1 ("the Circular") dealing with the Luxembourg tax treatment applicable to Luxembourg companies engaged in intra-group financing transactions.

  10. Tuesday, 23 May 2017

    Two awards for WTS at ITR European Awards Ceremony

    T/A economics' partner WTS was distinguished in two areas at this year’s International Tax Review (ITR) European Awards Ceremony, which took place on May 18 in London. WTS Global was honored with the award for European Indirect Tax Firm of the Year 2017 and WTS Germany was crowned Germany‘s Tax Firm of the Year 2017.