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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 ďArmís Length Standard,Ē 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

Country by Country Reporting

On December 22, 2015 the IRS issued REG-109822, which contains proposed regulations that would require annual country-by-country reporting by entities residing in the United States that are the ultimate parent of a multinational enterprise group.

OECD Releases Final BEPS Reports

On October 5, 2015 the OECD released the final reports created in response to the G20/OECD Base Erosion and Profit Shifting project, originally undertaken in 2013.

Mexico adopts BEPS reporting requirements

Mexico adopted the three-tier transfer pricing reporting requirement, as outlined in recent publications from the OECD relating to the project on Base Erosion and Profit Shifting (BEPS).