Transfer Pricing

By Dylan Moroses

The U.S. and OECD are considering how to compose review panels tasked with settling disputes under the global tax overhaul's reallocation of taxing rights given the broad support for limiting the panels to government officials, a Treasury official said Tuesday.

By Dylan Moroses

The next Organization for Economic Cooperation and Development consultation on its global tax deal will detail which jurisdiction will surrender taxing rights in the reallocation of those rights on highly profitable companies, a U.S. Treasury Department official said Monday.

By Kevin Pinner

The United Nations Tax Committee is looking at drafting a multilateral instrument for adopting new models to help countries preserve rights to tax global, digital firms whose economic presence isn't fairly reflected by permanent establishment tests, its secretary told Law360.

By Dylan Moroses

Government officials should be the only figures responsible for settling cross-border disputes that might result from the reallocation of taxing rights under the Organization for Economic Cooperation and Development's international tax rewrite, industry groups told the organization.

By Paul Williams

New Jersey will offer taxpayers a voluntary transfer pricing agreement program to resolve potential tax controversies resulting from pricing disputes stemming from intercompany transactions for open tax years, the state Division of Taxation announced Thursday.

By Kevin Pinner

The Organization for Economic Cooperation and Development's process for overhauling the international tax system created a chance for governments in wealthier countries to share taxing rights, several experts from developing countries said during a panel Tuesday.