• Transfer Pricing News - Issue 21

Transfer Pricing News - Issue 21

18 November 2016

Transfer pricing is increasingly influencing significant changes in tax legislation around the world.

This 21st issue of BDO’s Transfer Pricing Newsletter focuses on recent developments in the field of transfer pricing in Austria, China, Luxembourg, Russia, the United Kingdom and the United States.

As you can read, the ongoing work on OECD’s BEPS project results in changing and new legislation around the world.


  • AUSTRIA: Austria tightens requirements regarding Transfer Pricing Documentation – EU-Tax Code Amendment Act 2016
  • CHINA: Update on recent transfer pricing developments
  • LUXEMBOURG: Implementation status of OECD Guidelines and EU Directives
  • RUSSIA: Review of the results of transfer pricing audits
  • UNITED KINGDOM: Interest deductibility and Diverted Profits Tax update
  • UNITED STATES OF AMERICA: Country-by-Country Reporting