Friday, October 13, 2017
Kosovo: Annual controlled transactions notification is due 30 November 2017
The Kosovo Tax Administration recently published an announcement for companies to submit their annual controlled transactions related to the 2016 fiscal year by 30 November 2017.
ACTION: If you have an affiliate…Read More
Monday, July 10, 2017
10 July 2017: The OECD released the 2017 version of the “OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrators” (TP Guidelines).
The 2017 edition of the TP Guidelines mainly reflects a consolidation of the changes resulting from the OECD/G20 Base Erosion…Read More
Thursday, December 01, 2016
Aspect news: Winner of the Global Transfer Pricing Firm
We are honoured to be recognised by the 2016 Excellence Awards by Acquisition International as the Winner for Most Outstanding Global Transfer Pricing Firm. We believe this reflects our continued efforts to provide meaningful,…Read More
Thursday, July 07, 2016
US: A new form to add to the annual income tax return – Form 8975
On 29th June 2016 the IRS issued final…Read More
Wednesday, July 06, 2016
Do you have a duty to submit?
Under Japan’s 2016 tax reform measures, changes were made in March 2016 to local transfer pricing documentation rules in line with recommendations under Action 13 of the OECD’s BEPS (base erosion and profit shifting) Project.
The new rules provided for the three-tiered approach to transfer…Read More
Thursday, June 16, 2016
16 June 2016 – As part of a press release issued today, in a move not entirely unexpected, the Singapore Ministry of Finance declared its intention to implement country-by-country (CbC) reporting in line with transfer pricing documentation recommendations coming out of the OECD/G20…Read More
Wednesday, June 08, 2016
Tuesday, April 26, 2016
We are pleased to announce that Cherie Lehman, Global Managing Director of Aspect Advisory, will be leading a transfer pricing workshop at the 2nd Global Tax Optimisation for Shipping event hosted by IBC Asia in Singapore on 17th-19th May 2016.
The three day event is Asia’s only tax briefing for the…Read More
Friday, January 29, 2016
Singapore: Transfer Pricing Guidelines Revised
Earlier this month the Singapore tax authority (the Inland Revenue Authority of Singapore, “IRAS”) published a revised version of the transfer pricing guidelines that were only just issued one year ago. These revised transfer…Read More
Friday, January 15, 2016
On 24 December 2015 the Cabinet of Prime Minister Shinzo Abe approved the 2016 Tax Reform policies which includes changes to local transfer pricing documentation requirements. The changes largely reflect recommendations outlined in the three-tiered documentation approach of the final Action…Read More