Transfer Pricing News - update

November 2019
AUDITOR newsletter

Tax audits frequently review transfer pricing between related entities. In May 2019, the Financial Administration issued an extensive D-34 guideline on this subject, dealing with the application of international standards in the taxation of transactions between associated enterprises.

The guideline follows the OECD Directive, summarises the interpretations and contains numerous recommendations. We would like to introduce you to some of them.


Files for download