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Intercompany Agreements
  Oct 07, 2022
LCN Legal

Intercompany Agreements For Transfer Pricing Compliance In Regulated Groups

For regulated groups such as those in the financial services sector, regulatory considerations usually ‘trump’ transfer pricing optimisati...
Transfer Pricing
  Sep 26, 2022
LCN Legal

When is it appropriate to ‘backdate’ Transfer Pricing policies?

We often get asked whether it is legally possible to backdate intercompany agreements. (Answer: it depends.) But what about backdating of tr...
Transfer Pricing
  Sep 26, 2022
Global Tax Services

E-invoicing and interaction with transfer pricing: a Middle East and African perspective

By Rubeena Dina, Partner at Global Tax Services, UAE and Director at GTS Africa, Mauritius and Aniruddha Saha, transfer pricing special...
United Arab Emirates
  Sep 18, 2022
Global Tax Services

Corporate Tax in the UAE—Are You Ready? (Part 2)

In Part 2 of a series on the introduction of a corporate tax system in the United Arab Emirates, Parwin Dina of Global Tax Services consid...
United Arab Emirates
  Sep 18, 2022
Global Tax Services

Corporate Tax in the UAE—Are You Ready? (Part 1)

This article is part 1 of a series of articles on the UAE corporate income tax regime. It will examine some of the implications of the prop...
Transfer Pricing
  Sep 07, 2022
LCN Legal

An alarming implication of the BlackRock judgment

We hope that you found our recent analysis of the BlackRock decision to be thought-provoking and useful. This concluded that while the j...
Intercompany Agreements
  Sep 07, 2022
LCN Legal

Should default interest terms be included in intercompany agreements?

As you may know, every Monday we send out an e-newsletter with insights, guidance, and views on the legal implementation of transfer pri...
Transfer Pricing
  May 07, 2022
LCN Legal

‘Manufacturing services’ – but what’s really going on?

Sometimes, expressions used in transfer pricing reports are so vague that they may conceal more than they reveal. One example is the term 'm...
Intercompany Agreements
  May 07, 2022
LCN Legal

Cash pooling – a legal perspective

Thanks very much to everyone who attended our recent interactive webinar on the basics of intercompany agreements for financial transact...
Transfer Pricing
  Jan 23, 2022
LCN Legal

End of LIBOR, and the Singapore Telecom Australia decision

As of 1 January this year, 24 of the 35 LIBOR interest rate benchmarks or ‘settings’ are no longer published.What does this mean for groups...
Transfer Pricing
  Dec 31, 2021
CARA Société d'Avocats

Prix de transfert : chronique d’actualité

Dans le cadre de la chronique des activités fi scales du couple OCDE/G20 (juillet 2019 à juin 2021), cetarticle est consacré aux travaux por...
Transfer Pricing
  Dec 30, 2021
TPS

New TP rules and documentation requirements in Portugal for the New Year

On 26 November 2021, Portugal’s Official Gazette published Ordinance no. 268/2021, which repeals and supersedes the previous Ordinance no. 1...