Transfer Pricing

By Maria Koklanaris

Joe Huddleston has had a hand in virtually every major issue in the state and local tax world for decades, whether during his tenure at the Tennessee Department of Revenue, the Multistate Tax Commission or the Federation of Tax Administrators. Now retired, he spoke to Law360 about his many roles and his influence in the field.

By Natalie Olivo

Australian lawmakers recently enacted legislation that requires large multinational corporations to publicly disclose their worldwide business operations and tax information with an unprecedented level of scope and detail, which advocates say could set a global standard for corporate transparency.

By Dylan Moroses

Recent IRS guidance on a simplified and streamlined transfer pricing method for certain cross-border transactions, known as Amount B, suggests rulemakers want feedback on how it would work if it were made mandatory, but that approach could lead to controversy without global cooperation.

By Jack McLoone

The Australian Taxation Office laid out a number of key areas that private companies receiving foreign funding from a related party for property or construction projects need to be aware of in order to not run afoul of the country's transfer pricing rules.

By Jack McLoone

The Organization for Economic Cooperation and Development has still not found a path to an agreement on Pillar One's Amount B, which is designed to streamline the pricing of certain baseline marketing and distribution activities, with conversations being held up by possible "inappropriate outcomes," the OECD said Monday.

By Jack McLoone

Sri Lanka's Inland Revenue Department published guidance for those interested in entering advance pricing agreements, including eligibility requirements and the steps of the confirmation process.