Transfer Pricing News - Issue 22

Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This 22nd issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing in Brazil, Canada, France, Japan, Spain and Vietnam. For transfer pricing developments in India please refer to the publication of Transfer Pricing Prism 2017, which can be found on www.bdo.in.  As you can read, major changes in legislation will be made as a result of the OECD BEPS project.

Content

• BRAZIL: Country-by-Country Report
• CANADA: Canada aims to strengthen international tax integrity
• FRANCE: French transfer pricing documentation – towards reduced thresholds and unconstitutionality of a public CbCR
• JAPAN: Transfer pricing documentation requirements for Japanese branches
• SPAIN: Court decision regarding permanent establishments
• VIETNAM: Major transfer pricing policy reform