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Tag: Transfer Pricing

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Introduction  Luxembourg has demonstrated its commitment to international tax transparency by taking proactive steps to implement the OECD’s Pillar Two framework. This initiative establishes a 15% global minimum tax rate […]

Germany Introduces 2024 Transfer Pricing Principles with Enhanced Compliance Measures In a notable update, Germany’s Ministry of Finance released Circular IV B 3 – S 1341/19/10017:004 on December 12, 2024. […]

The European Court of Justice has ruled against Apple, confirming that the tech giant must repay €13 billion in taxes to Ireland. This landmark decision underscores the EU’s commitment to enforcing state aid regulations and
ZATCA’s third edition of Transfer Pricing Guidelines introduces key updates on Advance Pricing Agreements, transaction adjustments, and new compliance exemptions for group companies.
This article examines the Italian Supreme Court's landmark ruling that mandates the inclusion of loss-making entities in transfer pricing comparability analyses, emphasizing the importance of aligning with OECD guidelines and adopting a more comprehensive approach
The Organisation for Economic Cooperation and Development (OECD) recently announced major progress on the Inclusive Framework (IF) on Base Erosion and Profit Shifting (BEPS). Following the 16th meeting, negotiations on Pillar One are nearing completion,

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