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  • Transfer Pricing News - Issue 19

Transfer Pricing News - Issue 19

01 March 2016

Transfer pricing is becoming increasingly important for both tax authorities and tax payers around the world, with various countries introducing new legislation and guidance with respect to transfer pricing.

This 19th issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing in Belgium, Brazil, Israel, Peru, Sri Lanka, Switzerland and Zimbabwe.

The ongoing work on OECD’s BEPS project as well as the increasing importance of transfer pricing is resulting in lots of changes around the world.


  • BELGIUM: Proposed changes to Belgian transfer pricing regulations
  • BRAZIL: Transfer pricing in Brazil
  • ISRAEL: New court ruling - Mark up on option expenses in a cost plus mechanism
  • PERU: The Comparable Uncontrolled Price (CUP) method and its possible application in cross-border operations of commoditites and/or commodity derivatives in Peru
  • SRI LANKA: Transfer pricing in Sri Lanka
  • SWITZERLAND: OECD BEPS project - Implementation in Switzerland
  • ZIMBABWE: New transfer pricing regulations