United States: ADD/CVD Roundup for January 2014
Following table shows the Federal Register notices related to ADD/CVD cases for January 2014 in United States. Country Product Investigations Case Number Links Brazil Polyethylene Terephthalate Film, Sheet, and Strip Final Results
See MoreUnited States: ADD/CVD Roundup for December 2013
Following table shows the Federal Register notices related to ADD/CVD cases for December 2013 in United States. Country Product Investigations Case Number Links Belgium Stainless Steel Plate in Coils Final Results of Antidumping Duty
See MoreTransfer Pricing Brief: December 2013
Australia The ATO's Base Erosion and Profit Shifting (BEPS) team is undertaking a compliance initiative called the International Structuring and Profit Shifting Project (ISAPS project). Brazil Penalties may also apply for non-reporting of
See MoreUnited States: ADD/CVD Roundup for November 2013
Following table shows the Federal Register notices related to ADD/CVD cases for November 2013 in United States. Country Product Investigations Case Number Links China (PRC) Silica Bricks and Shapes Final Determination of Sales at
See MoreTransfer Pricing Brief: November 2013
Australia Under Draft Taxation Determination TD 2013/D3 support payments made by an Australian parent company to a foreign related entity would be considered as capital payments and would not be tax deductible for the Australian parent.Profit
See MoreUnited States: ADD/CVD Roundup for October 2013
Following table shows the Federal Register notices related to ADD/CVD cases for October 2013 in United States. Country Product Investigations Case Number Links Brazil Polyethylene Terephthalate Film, Sheet, and Strip Institution of Five-Year
See MoreTransfer Pricing Brief: October 2013
Azerbaijan A Bill on transfer pricing is being re-introduced to parliament and if approved will take effect from 1 January 2014. Brazil Thin capitalization rules apply to restrict the interest deduction unless the value of the debt does not
See MoreTransfer Pricing Brief: September 2013
Brazil Under Ordinance 427/2013 where the taxpayer is the lending party a spread of 2.5% is to be added to the minimum interest rate. Ordinance 427/2013 sets a maximum spread of 3.5% for purposes of calculating the tax deduction for
See MoreUnited States: ADD/CVD Roundup for September 2013
Following table shows the Federal Register notices related to ADD/CVD cases for September 2013 in United States. Country Product Investigations Case Number Links China (PRC) High Pressure Steel Cylinders Rescission of Countervailing Duty
See MoreUnited States: ADD/CVD Roundup for August 2013
Following table shows the Federal Register notices related to ADD/CVD cases for August 2013 in United States. Country Product Investigations Case Number Links Argentina Lemon Juice Continuation of Suspended
See MoreTransfer Pricing Brief: August 2013
Indonesia Certain small and medium enterprises may be taxed on the basis of 1% of turnover. Israel Lower rates apply to companies eligible under the Law for the Encouragement of Capital Investment. Malaysia A Transfer Pricing Audit Framework
See MoreTransfer Pricing Brief: July 2013
Australia TPA Rule- New subdivisions 815-B to 815-E ITAA 1997 was enacted on 2 July 2013. Brazil Applicable Methods- Updates on applicable methods for import transactions. Germany TPA Rule-Legislation passed on 29 June 2013 and effective
See MoreTransfer Pricing Brief: June 2013
Australia Intangible property-Arrangements for the license or transfer of intangibles must conform to the arm's length principle. Financial services-A consultation on the thin capitalization rules was announced in the 2013 budget. Brazil Main
See MoreTransfer Pricing Brief: April 2013
Argentina Resolución General N° 3476 introduced new Form F4501, for filing the transfer pricing documentation report. Finland Main corporate income tax rate has been reduced to 20%. India Circular 2/2013 clarifies that the profit split
See MoreTransfer Pricing Brief: March 2013
Australia OECD Guidelines, the new transfer pricing rules require the provisions of the legislation to be interpreted so as to achieve the most consistency with the OECD Guidelines. Taxation Laws Amendment (Countering Tax Avoidance and
See MoreTransfer Pricing Brief: February 2013
Brazil Alternative methods can be used in the case of fixed interest loans in US dollars or Brazilian Reais. A safe harbour rule applies in respect of documentation requirements for export transactions. Specified margins are required in respect of
See MoreTransfer Pricing Brief: January 2013
Austria The Austrian Independent Fiscal Senate (UFS) in decision UFSW, GZ RV 2515-W/09 suggested that the use of an interquartile or a full range depends on the quantity and quality of results of the benchmarking study. A small sample of six
See MoreTransfer Pricing Brief: December 2012
Belgium From 1 January 2013 capital gains made by companies on the disposal of shares are to be taxed at a rate of 0.4% (plus a 3% crisis contribution). Brazil Under Private ruling 8/2012 of 8 November 2012, contributions to a CCA are allowable if
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