One of the most attractive features of doing business in the Netherlands is the possibility to obtain an Advance Tax Ruling (ATR) and/or Advance Pricing Agreement (AP) so that foreign
The EU Joint Transfer Pricing Forum (EUJTP) issued a report on compensating adjustments (EUJTP Report) in January 2014 that provides practical solutions for year end-adjustments in the EU. The issue
The Luxembourg tax authorities are currently carrying out transfer pricing audits, particularly for financing companies. When the transfer prices are not substantiated through proper documentation, the Luxembourg tax authorities do
A perennial problem facing the art market is how to treat legitimate works of art which for one reason or another have not been labeled as “authentic” by past or
Singapore’s government, faced with an environment of rising business costs due to near full employment and escalating rents, has proposed enhanced incentives intended to support business transformation and upgrading, in
In exchange for immunity from prosecution for assisting tax evasion, the Swiss banks had to tell the U.S. Internal Revenue Service how they hid Americans’ assets, hand over data on secret accounts, and
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