‌‌‌‌‌‌Transfer Pricing

Get ahead with a proactive pricing strategy.

The global demand for tax transparency has turned the spotlight on transfer pricing. Governments are increasing their cross-border cooperation, updating their legislation and imposing stricter requirements. The number of transfer pricing disputes is on the rise. As a result, tax controversy and risk management are now firmly at the top of the priority list of many multinational firms. As a transfer pricing specialist, you need clear-cut, up-to-date and accessible information and in-depth analysis of the developments in this dynamic field.

The expert solutions on transfer pricing on our Tax Research Platform give you everything you need to prepare yourself for the challenges ahead.

Learn more about the Tax Research Platform‌‌

Key Features and Benefits

Get the best value for your money with our Transfer Pricing collection. Our up-to-date information collections give you the most comprehensive coverage of transfer pricing rules and methods worldwide in various levels of detail:

• Our Country Tax Guides and Global Topics collections provide detailed information on the transfer pricing requirements in more than 60 major economies and concise descriptions of the transfer pricing rules of more than 220 national tax regimes.
• Practical tables covering more than 100 jurisdictions, diagrams, flowcharts and sample calculations help you with comparison of rules by country, benchmarking, risk management and compliance. Our Transfer Pricing Documentation Tables include documentation requirements on Master File, Local File and Country-by-Country reporting, deadlines and penalties.
• Topical Transfer Pricing collections concerning business restructuring, intra-group financing, dispute resolution and customs valuation offer expert guidance on transfer pricing-related issues. Including in-depth information on comparability analysis, benchmarking, methods, audit preparation, intangibles, advance pricing agreements and competent authority matters for all OECD and BRICS member countries.
• The Country Tax Guides, Global Topics and Tables collections include historical versions dating back several years.
• Our Tax News Service and the International Transfer Pricing Journal cover news and analysis of transfer pricing developments in all countries worldwide.

Save time on your tax research with easy-to-use tools and tables for quick answers on the go:

• Practical tools and step-by-step guidance on tax compliance, risk management and tax structuring help you quickly analyse the impact of cross-border transactions.
• Our Country Key Features tables give you succinct overviews of the rates and other essential elements of national tax regimes worldwide.
• Our easy-to-use quick reference tables cover withholding tax rates, MLI positions, tax compliance and dispute resolution, transfer pricing documentation requirements, and all OECD and EU implementation measures in jurisdictions around the globe, such as BEPS and ATAD. Built-in functionality lets you easily compare similar tables for multiple jurisdictions, such as the Transfer Pricing Tables, the Transfer Pricing Documentation Tables and the BEPS and MLI Country Monitors.

Stay ahead with up-to-the-minute and reliable information on the latest developments in international taxation:

• Our fully integrated Tax News Service brings you timely news reports on global developments, including BEPS and MLI.
• Find all key information on hot tax topics at a glance in our Tax Dossiers. Everything you need to know about important developments, such as MLI and BEPS, the Digital Economy, DAC6, the Anti-Tax Avoidance Directive (ATAD) and Brexit. With summaries and quick links to all relevant information, tools and tables on our Tax Research Platform.
• Our live and on-demand Webinars cover key developments and hot topics, with practical advice to help you address your daily tax challenges.
• Our weekly video series Tax Takes: News & Views gives you the latest news and insights on hot and emerging topics. Each video contains a summary of the week’s top news, followed by an interview with a leading tax expert on a current topic.

Get the full background with the most authoritative source of reference documents:

• Our unrivalled Treaties & Models collection gives you access to more than 14,000 treaty documents. Documents include real-time information on treaty status and MLI applicability and integrated news coverage of the latest developments.
• Tap into our vast Primary Sources collection for the latest national legislation, including historical and domestic language versions. The latest information from international organizations such as EU, OECD, UN and PATA. Including the BEPS Action Reports, the OECD Transfer Pricing Guidelines, the China Circulars Collection and US IRS documentation.
• Domestic Case Law, ECJ Case Law and Tax Treaty Case Law are covered extensively in our unique Case Law collection. Thousands of court decisions and concise summaries offer you guidance on the interpretation and application of tax laws and treaties. Including coverage of important transfer pricing cases around the globe.

Make sure you have the complete picture with our practical analysis and in-depth studies:

• The IBFD Talking Points are opinion pieces that bring you timely analysis and interpretation of the key tax developments covered in our news reports.
• Our Journals and Article collections offer you in-depth analysis of important developments in international taxation. Topical contributions combine reports on important domestic transfer pricing developments with analytical and comparative surveys of topics within the transfer pricing sphere. Customize your selection to receive the articles that are relevant to the areas and topics of your interest.
• Explore the latest research on a wide variety of transfer pricing-related topics with our Online Books collection. Also available in print and eBook format.

Full content integration and combined offerings of information and services are a recipe for successful tax research:

• Complete integration of news and analysis across all information collections makes for a seamless online experience.
• Quick links to relevant sources and documents ensure quick and efficient research.
• You get the complete package with our combination of information and training. Advance your professional development with our tax courses and certification programmes, such as the IBFD Advanced Professional Certificate in International Taxation.

State-of-the-art built-in functionality and personalization guarantee a satisfying user experience:

• An unmatched search engine and easy navigation across all devices and browsers get you quick and accurate results, wherever you are.
• Standardized formats and advanced action functionality enable you to compare tables for multiple jurisdictions. and view documents side by side. For easy comparison of national tax systems, full treaty documents and treaty articles, primary source documents and case summaries.
• Action controls for printing and exporting documents to PDF, Excel or Word allow you to work offline and incorporate information in internal documentation.
• Quick reference tools enable you to save your favourite documents, overviews and searches and add notes in documents for future reference.