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ECS TRANSFER PRICING SERVICES


2001 L St. N.W., Ste. 1000
Washington, D.C. 20036
Office/202-466-7720
Fax/202-466-2710

WHAT IS TRANSFER PRICING?

Transfer pricing refers to the prices established between related entities (members of the same multi-national enterprise) for the exchange of goods, intangibles, and services. Transfer pricing analyses are usually required in the context of international or interstate taxation, where tax authorities in different jurisdictions seek to ensure that taxable profit is appropriately reported in each jurisdiction. The most commonly used standard for transfer pricing analyses is the “Arm’s Length Standard,” as described in the Organization for Economic Cooperation and Development (OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, as well as domestic regulations in certain countries.


THE TRANSFER PRICING NETWORK

The Transfer Pricing Network is a website developed and maintained by Economic Consulting Services, LLC in order to serve as a resource for transfer pricing information and regulations in North America, as well as other regions throughout the world. The website is updated periodically with new regulations as they are published, as well as information on important court cases that have transfer pricing implications, and new guidelines and initiatives from the OECD. The website also includes relevant reference materials, such as information on important historical court cases, a bibliography of relevant literature in the field and links to other transfer pricing resources.

For professional transfer pricing consulting services, contact Economic Consulting Services at 202-466-7720.
Or email jerrie.mirga@economic-consulting.com

Recent Developments

U.S. Treasury White Paper on the European Commission's State Aid Investigations

The U.S. Department of the Treasury has issued a White Paper on the state aid investigations being undertaken by the European Commission. Treasury states that these investigations, if continued, have considerable implications for the U.S. government and for U.S. companies—in the form of potential lost tax revenue and increased barriers to cross-border investment...

Country by Country Reporting

On June 30, 2016 the IRS issued the final Country-by-Country Reporting regulations, following up on the proposed regulations which were issued on December 22, 2015 and incorporating comments received on the proposed regulations...

OECD Guidance on Implementation of CbC Reporting

On June 29, 2016 the OECD released Guidance on the Implementation of Country-by-Country Reporting (CbC). Under CbC, multinational enterprises are required to provide aggregate information annually, in each jurisdiction where they do business, relating to the global allocation of income and taxes paid, together with other indicators of the location of economic activity within the group...