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Category: Local Regulations

Local Regulations Category

Weakening of Swiss Safe-Harbor ProtectionWeakening of Swiss Safe-Harbor Protection

14. November 202414. November 2024 Cajetan FiedlerCajetan Fiedler 0 Comments 8:30

On 11 Juli 2024, the Federal Supreme Court of Switzerland (“FSCS”) ruled on the applicability of the Swiss safe harbor{...}

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General Local Regulations Category

Swiss Administrative Guidance on TPSwiss Administrative Guidance on TP

14. February 202414. February 2024 Cajetan FiedlerCajetan Fiedler 0 Comments 7:00

On 23 January, the Swiss Federal Tax Administration published a report on transfer pricing on its website. It reflects the{...}

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Local Regulations TP Ticker Category

New Brazilian Transfer Pricing RegulationsNew Brazilian Transfer Pricing Regulations

23. December 202323. December 2023 Cajetan FiedlerCajetan Fiedler 0 Comments 7:26

Over the course of this year, Brazil revised its transfer pricing (“TP”) regulations fundamentally.  The country promulgated a new legal{...}

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Data Analysis General Local Regulations Category

New OECD Country Profiles made AvailableNew OECD Country Profiles made Available

7. July 20227. July 2022 Cajetan FiedlerCajetan Fiedler 0 Comments 7:37

On 9 June, the OECD published four new Transfer Pricing Country Profiles (“Country Profiles”).  They cover Egypt, Liberia, Saudi Arabia,{...}

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General Local Regulations Category

New Challenging TP Requirements in DenmarkNew Challenging TP Requirements in Denmark

12. June 202212. June 2022 Cajetan FiedlerCajetan Fiedler 0 Comments 18:07

In line with international standards, Danish transfer pricing (“TP”) legislation requires calculating taxable income under the arm’s-length principle.  This means{...}

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Data Analysis Local Regulations Category

Regression Analyses / New Italian RegulationsRegression Analyses / New Italian Regulations

27. February 202227. February 2022 Cajetan FiedlerCajetan Fiedler 0 Comments 16:31

Reducing Errors in Regression Analyses In an article in “The Value Examiner”, Keith Sellers, Michael Huang, and Jacob Sellers examine{...}

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