Blogs

Credit Ratings: what to consider?

Blogs

  Introduction In the July published discussion draft, the OECD recognizes the use of credit ratings as an important tool to determine whether the conditions of intra-group loans are...

Read more

Intra-group loans; what to consider?

Blogs

Introduction The in July published discussion draft of the OECD on financial transactions indicates that in making a transfer pricing analysis of intra-group loans, the same steps have to be taken...

Read more

Arm’s length principle encounters the big fluffy hairy finance animal

Blogs

Introduction With the recently published discussion draft of the OECD on Financial Transactions of 3th July 2018 a new chapter is added to the question whether the at arm’s length principle...

Read more

How to become locally compliant

Blogs

We often get in contact with Tax managers or Controllers who are responsible for a local entity which is part of a larger group of companies. Transfer Pricing documentation is part of the...

Read more

CbCR: some findings on how to mitigate risks and costs

Blogs

In 2018 most MNEs have to file the CbC report for fiscal year 2017, as well as the CbCR notifications for fiscal year 2018. This article intends to share some of the insights gained by Quantera...

Read more

Transfer pricing and financial transactions

Blogs

By Stefan Ubachs - Senior Manager Quantera Global Given the fungible nature of money, the use of intercompany debt has always been one of the easiest ways to achieve base erosion and profit...

Read more

Students of Tilburg University at Quantera Global

Blogs

Today, Professor Peter Essers and 8 students of the Tilburg University visited Quantera Global for a technical session on transfer pricing. Topics discussed were Starbucks and state aid. Richard...

Read more

Increased focus on Transfer Pricing in the financial sector

Blogs

Arnas Laurynas of Quantera Global UK recently attended an IBA Finance and Capital Markets Tax Conference that focused on the current international tax issues in cross-border corporate finance and...

Read more

OECD report on Tax Challenges from Digitalisation

Blogs

Last week, the European Commission (EC) made two proposals regarding the taxation of digital businesses. Firstly, it introduced revenue tax as an interim measure. Secondly, it proposed profit tax as...

Read more

TP Minds London 2018 – anti-BEPS measures are gaining momentum

Blogs

Theo Elshof, Arnas Laurynas and Emile Monfils of Quantera Global were at the heart of a TP-minded crowd at TP Minds conference in London. They spent two days discussing a wide range of current...

Read more

New Italian transfer pricing draft regulations

Blogs

The Italian Ministry of Finance and the Italian Tax Authority launched a public consultation on: draft implementation measures of transfer pricing regulations, clarifying criteria for applying...

Read more

Transfer pricing and Customs valuation: first European ruling on TP adjustments

Blogs

The Court of Justice of the European Union (CJEU) recently ruled, for the first time, on the impact of transfer pricing (TP) retrospective adjustments on the customs value of the goods, in the Case...

Read more