The Bloomberg BNA International Tax Blog is a forum for practitioners and Bloomberg BNA editors to share ideas, raise issues, and network with colleagues. The ideas presented here are those of individuals, and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members.
Friday, June 3, 2011
Practitioners in 27 countries examined the use of comparable data in their jurisdictions and revealed several global trends, some of them—for example, the growing use of the transactional net margin method—reflecting a divergence between common practice and stated policy.The survey, by BNA International's Transfer Pricing Forum, generated comments on tax authority practices regarding comparables and TNMM in light of proposed revisions of Chapters I-III of the Organization for Economic Cooperation and Development's transfer pricing guidelines. The forum is composed of leading practitioners in Argentina, Australia, Austria, Belgium, Brazil, Canada, China, Denmark, France, Germany, Hong Kong, India, Ireland, Italy, Japan, Mexico, the Netherlands, New Zealand, Poland, Portugal, Russia, Singapore, South Africa, Spain, Switzerland, the United Kingdom, and the United States.
Click here for a free 15-day trial to BNA's new Transfer Pricing Forum.
You must Sign In or Register to post a comment.
Tax Court Rules in BMC; Latest in Amazon, Eaton, Other Cases
Former Treasury Official Critiques OECD White Paper
BEPS: The Six Pressure Areas
New BBNA App Offers Expert Tax Research. Wherever. Whenever.
The Internship--and Google's Sales Personnel