Weakening of Swiss Safe-Harbor ProtectionWeakening of Swiss Safe-Harbor Protection
On 11 Juli 2024, the Federal Supreme Court of Switzerland (“FSCS”) ruled on the applicability of the Swiss safe harbor{...}
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Swiss Administrative Guidance on TPSwiss Administrative Guidance on TP
On 23 January, the Swiss Federal Tax Administration published a report on transfer pricing on its website. It reflects the{...}
New Brazilian Transfer Pricing RegulationsNew Brazilian Transfer Pricing Regulations
Over the course of this year, Brazil revised its transfer pricing (“TP”) regulations fundamentally. The country promulgated a new legal{...}
Improved Approach to Company Size PremiumsImproved Approach to Company Size Premiums
In an article in The Value Examiner, David H. Goodman addresses company-specific risk. Risk-premiums compensating for company-size have a long{...}
Current Survey on the Cost-Plus Method in the DACH-RegionCurrent Survey on the Cost-Plus Method in the DACH-Region
Dr. Sven-Eric Bärsch, Dr. Xaver Ditz, and Dr. Sven Kluge from Flick Gocke Schaumburg together with Dr. Ralf Eberenz and{...}
New OECD Country Profiles made AvailableNew OECD Country Profiles made Available
On 9 June, the OECD published four new Transfer Pricing Country Profiles (“Country Profiles”). They cover Egypt, Liberia, Saudi Arabia,{...}
New Challenging TP Requirements in DenmarkNew Challenging TP Requirements in Denmark
In line with international standards, Danish transfer pricing (“TP”) legislation requires calculating taxable income under the arm’s-length principle. This means{...}
Macroeconomic Effects of the Ukraine WarMacroeconomic Effects of the Ukraine War
Political and Economic Background With the Russian invasion of Ukraine that started on 24 February, the global economy faces new{...}
Reliable Growth Projections for Business ValuationReliable Growth Projections for Business Valuation
Business valuations using the discounted cash flow method typically use two different phases of the surpluses of the firm, an{...}
Austrian Guide on the Ukraine War and ValuationAustrian Guide on the Ukraine War and Valuation
TP Ticker – April 2022 The invasion of Ukraine by Russian forces since 24 February 2022 has already shown substantial{...}
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