Transfer Pricing News December 2019, Issue 32

December 2019

Transfer pricing is increasingly influencing significant changes in tax legislation around the world. This 32nd issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing on an international level and in Denmark, France, South Africa, and Sri Lanka, and it highlights further OECD guidance. 

  • INTERNATIONAL: Further OECD guidance on Country-by-Country Reporting and transfer pricing of financing transactions

  • DENMARK: Recent developments

  • FRANCE: Intra-group loans rates: French Administrative Supreme Court ends tax uncertainty

  • SOUTH AFRICA: Amendments to South African transfer pricing regulations 

  • SRI LANKA: Revised transfer pricing regulations