Transfer Pricing

By Jack McLoone

An Organization for Economic Cooperation and Development program aimed at helping developing countries improve their abilities to address the challenges of international taxation has been largely beneficial and effective, though there is room for improvement, a survey released by an independent economic research company said Monday.

By Jack McLoone

The Organization for Economic Cooperation and Development laid out its priorities Monday for work in the coming years, including continued capacity-building for its information exchange programs and expanding the global adoption of its crypto-asset reporting standards.

By Natalie Olivo

The United Arab Emirates published guidance that clarifies timelines and other procedural matters regarding the mutual agreement procedure process designed to help resolve cross-border tax disputes involving multinational corporations.

By Anna Scott Farrell

An Ohio federal judge should have shielded Eaton Corp.'s evaluations of more than a dozen overseas workers from an IRS investigation of the company's sale of intellectual property, not just the records for workers whose jobs were unrelated to the tax issue, the company told the Sixth Circuit.

By Kevin Pinner

The U.S. government wants to preserve other nations' ability to levy domestic minimum taxes on American multinational corporations' local income while ensuring countries can't apply international rules to make those companies pay a minimum rate everywhere they operate, a U.S. Treasury Department official said Tuesday.

By Molly Moses

A team is working on draft Internal Revenue Service regulations implementing the simplified transfer pricing approach for baseline marketing and distribution activities known as Amount B, a U.S. Treasury official said Monday, adding that the guidance "may take some time" given the project's unusual origins.