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Publications |
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Global Transfer Pricing Review
The review is designed to help multinational companies stay current with transfer pricing rules worldwide. Compiled from information supplied in 2006 by GTPS professionals from various KPMG member firms, the review offers a snapshot of transfer pricing compliance requirements in 59 countries, including most Organisation for Economic Co-operation and Development member countries and many in Asia Pacific and Latin America. |
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2007 Transfer Pricing Guide (9th Edition)
2007 Transfer Pricing Guide (9th Edition), International Tax Review, No. 35, published in association with KPMG. |
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Risk Management in Transfer Pricing - Chemicals Industry
This KPMG white paper reports that taxing authorities around the world are stepping up enforcement of transfer pricing rules, and chemical companies today share a common – and pressing – challenge in understanding and managing transfer pricing risks. Transfer pricing should be at the top of global tax issues facing multinational chemicals companies, as the number and scope of intercompany transactions continue to proliferate in the expanding global economy. It appears some organizations, however, may not be taking a holistic view of their transfer pricing risks. As a result, these multinational businesses run the risk of costly audits and penalties by taxing authorities in numerous jurisdictions. |
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IES Survey Sheds Light on Trends in Global Assignment Practices
The International Executive Services (IES) practice recently released the results of its annual Global Assignment Practice and Policies survey, which among other findings revealed that many companies are looking to reduce their international assignment costs. |
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Section 482 Temporary Services Regulations
On July 31, 2006, the Treasury and Internal Revenue Service (IRS) released long-awaited temporary services regulations under Code Sec. 482. These temporary regulations will replace the current services regulations that were originally issued in 1968. KPMG’s white paper An Analysis of the New Temporary Regulations Concerning Transfer Pricing for Services and the Allocation of Income from Intangibles can help understand the key elements of the temporary regulations. |
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2006 Transfer Pricing Guide (8th Edition)
2006 Transfer Pricing Guide (8th Edition), International Tax Review, No. 28, published in association with KPMG. |
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Recent Articles |
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Chinese Procurement Under the New Enterprise Income Tax Law
International Corporate Services professionals Tom Zollo, Doug Zuvich, Jahn Kvalseth, and Amy Tao discuss the income tax, trade and customs, and value-added tax (VAT) considerations potentially relevant to Chinese procurement and manufacturing operations under several common commercial models in light of China's new Enterprise Income Tax law. This article appears with the publisher's permission from the International Tax Journal, a quarterly journal published by CCH, a Wolters Kluwer business. Copying or distribution without the publisher's permission is prohibited. To subscribe to the International Tax Journal or other CCH Journals please call 800-449-8114 or visit www.tax.cchgroup.com. |
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The New DCL Regulations: New Rules and Contracts
On March 19, 2007, the U.S. Department of the Treasury and the Internal Revenue Service filed with the Federal Register final regulations under section 1503(d) of the Internal Revenue Code regarding dual consolidated losses (DCLs). Guy Bracuti, a principal with the International Corporate Services group of KPMG's Washington National Tax practice, provides an overview of these regulations and discusses the most important provisions in detail. This article was published in the July-August 2007 issue of Tax Executive, the professional journal of Tax Executives Institute, Inc. Copyright 2007 by KPMG LLP and TEI. |
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Corporate Tax Rates |
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2007 Corporate and Indirect Tax Rate Survey
This broad-based survey presents statutory corporate income tax rates for 92 countries, including the 30 member countries of the Organisation for Economic Co-operation and Development, the 27 European Union countries, 19 countries in the Asia-Pacific region, and 19 countries in Latin America. It compares corporate income tax rates as of January 1, 2007, with their equivalent each January 1, back to 1993. And, for the first time, the survey also includes information on value-added taxes and goods and services taxes in 84 countries. |
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