BEPS

How an analysis of the value chain is able to benefit a company?

The value chain shows, separately, each action carried out by a company within the framework of its core activities. A value chain can include two types of activities according to their involvement in the development of the main company’s activity. These are primary and support activities. Primary activities are those…

New Guidance on the implementation of Country by Country Reporting

The next 31st December,2017 is the deadline to submit the Country by Country reporting for the taxpayers that are bound to complete it and their fiscal year ended on 31st December, 2016. Country by Country reporting applies to multinational enterprises groups with an annual consolidated group revenue of EUR 750…

The profit split method in Transfer Pricing

The intra-group transactions must be valued according to the arm’s length principle, and that is very known. The problem lies on the selection of the appropriate transfer pricing method for each case. Obviously, the selection of the method depends on the type of transaction and the availability of the information…