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  • International Transfer Pricing
    on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites International Transfer Pricing 2015 16 Transfer pricing requirements around the world There have continued to be significant changes in the area of transfer pricing since our prior edition with several new countries implementing either formal or informal transfer pricing documentation requirements and significant regulatory changes in many other countries over the past twelve months Most significantly the deliverables released as part of the OECD s Base Erosion Profit Shifting BEPS Action Plan have resulted in the need for companies to re evaluate and reconsider their transfer pricing strategies in light of the proposed new guidance For the latest transfer pricing developments click here International Transfer Pricing 2015 16 now in its 15th edition is an easy to use reference guide covering a range of transfer pricing issues in nearly 100 territories worldwide It explains why it is vital for every company to have a coherent transfer pricing policy which is responsive to the rapidly changing markets in which they operate The book not only shows why sound transfer pricing policies should be developed but also why such policies need to be re evaluated regularly It offers practical advice on a subject where the right amount of effort can produce huge benefits in the form of a competitive and sustainable tax rate and leave the company well positioned to defend against aggressive tax audits Download your customised PDF now Create a single customised PDF Keep up to

    Original URL path: http://www.pwc.com/gx/en/services/tax/transfer-pricing/international-transfer-pricing.html (2016-02-10)
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  • Africa Oil and Gas Guide: PwC
    by service Monthly highlights Spotlight The CEO agenda CEO insights blog Careers About PwC Technology careers Employer of choice Our history PwC Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Oil and Gas Tax Guide for Africa 2015 Download Oil and Gas Tax Guide for Africa 2015 A quick guide to oil and gas tax regimes in some of Africa s fastest growing countries In the second edition of our Oil and Gas Tax Guide for Africa our oil and gas country specialists have provided up to date information on the oil and gas fiscal and regulatory regimes in 19 countries Algeria Angola Cameroon Egypt Gabon Ghana Ivory Coast Kenya Liberia Libya Morocco Mozambique Namibia Nigeria Republic of Congo Senegal South Africa Tanzania and Uganda Global tax About global tax Global Tax code of conduct Indirect taxes eBiz 2015 Global VAT online Research insights International tax services EU direct tax group Latin American Tax Group International Tax Desks Global R D incentives Research insights Mergers acquisitions Tax reporting strategy Tax strategy operations Tax technology Tax accounting services Tax reporting compliance Tax controversy and dispute resolution How we can help you Life cycle Why PwC Research insights Tax policy administration What is tax policy Tax policy experience Governmental and supranational organisations that shape tax policy Base Erosion and Profit Shifting BEPS Transfer pricing Overview Country by country reporting Global Coordinated Documentation End to end transfer pricing Financial

    Original URL path: http://www.pwc.com/gx/en/services/tax/publications/oil-and-gas-tax-guide-for-africa-2015.html (2016-02-10)
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  • Base Erosion and Profit Shifting (BEPS) Action Plan: PwC
    concerns over base erosion and profit shifting BEPS and perceived international tax avoidance techniques of high profile multinationals The recommendations of the BEPS Project led by the Organisation for Economic Cooperation and Development OECD and published in October 2015 are at the root of much of the coordinated activity although the timing and methods of implementation vary At the completion of this scheduled programme it started to be recognised as the end of phase one of the project and the start of phase two dealing with outstanding or additional work implementation and monitoring The OECD s Action Plan on BEPS was published in July 2013 with a view to addressing perceived flaws in international tax rules The 40 page Action Plan which was negotiated and drafted with the active participation of its member states contained 15 separate action points or work streams some of which were further split into specific actions or outputs The Plan was squarely focused on addressing these issues in a coordinated comprehensive manner and was endorsed by G20 leaders and finance ministers at their summit in St Petersburg in September 2013 The BEPS Project had been initiated by the G20 countries but it effectively also encompassed the other OECD Member States from the outset As the project progressed engagement in the discussions was extended to other large non OECD states and representatives of developing countries The OECD published over 1600 pages in the final reports in relation to all 15 BEPS Action items in October 2015 The UN IMF World Bank and OECD are developing toolkits to assist lowest income countries in implementing the outcomes of the BEPS Project so far as they are relevant to those countries or to address related issues A framework is being agreed for all countries to participate in further BEPS work on an equal footing Explore the latest developments and PwC s global tax specialists perspectives on each action point below our written responses to the discussion drafts as various proposals were originally made are still available here It may take some while for the impact of these recommendations to be fully applied in practice but the BEPS Project and related developments are constantly leading to the need for business to take action in some cases urgent action both to comply with new requirements and to consider the ways in which they do business in different countries To the extent that the changes relate to the OECD s Model Tax Convention and Transfer Pricing Guidelines their implementation is assured and should follow fairly quickly The speed with which they are then implemented in existing bilateral tax treaties will be heavily linked with the success of the OECD s proposed multilateral instrument which it is planned should be available for signature by 31 December 2016 The proposed OECD rule changes that involve amendments being made by individual territories to domestic tax rules are being widely but not universally adopted though consistency remains a challenge Governments revenue authorities and business will all

    Original URL path: http://www.pwc.com/gx/en/services/tax/tax-policy-administration/beps.html (2016-02-10)
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  • Harnessing technology to transform tax systems: Tax: PwC
    PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Harnessing technology to transform tax systems Rick Stamm Vice Chairman Global Tax Download Harnessing technology to transform tax systems Does technology lead to greater efficiency compliance and trust An excerpt from the Global Annual Review to see the full publication visit pwc com annualreview Tax has always played a vital role in society generating the funds for investment by governments in public services and infrastructure However in recent years we ve seen the profile and significance of tax rise dramatically across society as a whole driven by several interrelated trends For governments the recent global economic downturn has seen public finances come under heavy pressure in many parts of the world This fiscal squeeze has led tax authorities to focus on increasing tax compliance Meanwhile companies continue to manage their tax costs to be as efficient as possible while grappling with tax laws not designed for today s business activities Tax has never been higher up the agenda of governments businesses citizens and other stakeholders ranging from non governmental organisations to the media This unprecedented scrutiny along with sweeping changes in tax policy and the increasing use of technology is transforming the tax environment In my view these factors will shape the tax systems and functions of the future Global tax About global tax Global Tax code of conduct Indirect taxes eBiz 2015 Global VAT online Research insights International tax services EU direct tax group Latin American Tax Group International Tax Desks Global R D incentives Research insights Mergers acquisitions Tax reporting strategy Tax strategy operations Tax technology Tax

    Original URL path: http://www.pwc.com/gx/en/services/tax/publications/harnessing-technology-to-transform-tax-systems-oct-2015.html (2016-02-10)
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  • Understanding tax risks, legal and regulatory tax compliance: PwC
    occasion by the courts It is a general principle that taxpayers have a right to manage their tax affairs provided they act within the law Equally they should also be able to access independent advice on their tax position However the global nature of the business world together with the complexity and competing priorities of national laws including tax competition amongst nations is such that it is not always clear where lines should be drawn In order to assist with this the member firms of the PwC1 Network act according to the following Global Tax Code of Conduct What PwC firms do The main business of the tax practices of PwC firms is to support their clients where so engaged to understand and comply with their legal and regulatory obligations for taxation plan their affairs so as to be tax efficient in the business or other financial decisions they make understand the tax risks they face and the effectiveness of their organisation s internal controls relating to tax and resolve tax disputes through domestic law and or treaty based dispute resolution mechanisms Who PwC firms act for PwC firms work with clients that demonstrate high standards of legitimacy and integrity in their business and financial activities Before accepting clients and in continuing to work with existing clients PwC firms satisfy themselves that the client intends to comply with their legal and regulatory obligations in relation to taxation In this regard we pay particular attention to the following the reputation of the client and the conduct of its their activities understanding who is behind the client in terms of control influence and the legitimacy of any financial interests or funding the integrity and reliability of management individuals including their responses following situations in which actions may have fallen below the appropriate standards relevant ethical professional and regulatory requirements and other relationships and potential conflicts of interest How PwC firms act PwC firms act in accordance with the law and with regulatory requirements advise on the basis of proper disclosure as required by those laws or requirements follow applicable technical standards and comply with professional standards of integrity and objectivity Principles PwC firms apply Tax advice which results in positions taken in a client s tax return must be supported by a credible basis in tax law No tax advice relies for its effectiveness on any tax authority having less than the relevant facts Advice that a PwC firm gives includes consideration of and is based on the assumption that the client will make relevant disclosures that both comply with the law and enable tax authorities to make further enquiries should they wish to do so Tax advice is given in the context of the specific facts and circumstances as provided by the client concerned and is appropriate to those facts and circumstances Tax advice involves discussion of the wider considerations involved as appropriate in the circumstances including economic commercial and reputational risks and consequences arising from the way stakeholders might view

    Original URL path: http://www.pwc.com/gx/en/services/tax/global-tax-practice/code-of-conduct.html (2016-02-10)
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  • Indirect taxes: PwC
    United States Complete list of PwC territory sites Indirect taxes Did you miss our webcast BEPS Indirect Taxes PE definition vs VAT establishments Click here to access the replay Managing indirect taxes requires a strategic comprehensive approach In a global environment characterised by the increasing popularity of VAT and other indirect taxes and complicated by new regulations and capital requirements it is more critical than ever to manage your indirect taxes with an eye toward optimising cash flow and reducing risk PwC has the team the tools and the multi disciplinary approach to deliver the solutions you need today and face the indirect tax challenges of tomorrow Learn more Contacts Global Michaela Merz Global indirect taxes leader Tel 41 58 792 44 29 More contacts GlobalVATonline PwC s GlobalVATOnline provides VAT news from over 70 countries giving you instant access to the latest VAT related news feature articles and events Learn more Ebiz ecommerce 2015 and beyond Visit our blog to share ideas comments and predictions about the current and future developments in ebusiness and ecommerce Learn more Indirect taxes research insights Webcast BEPS and VAT access the recording Webcast US Indirect Taxes current Issues facing global sellers Indirect Tax A guide to VAT GST SUT in the Americas 2014 Small change big impact Shifting the balance From direct to indirect taxes B2C 2015 VAT changes What do they mean for you The impact of VAT compliance on business Global Tax publications Subscribe to receive our tax news alerts webcasts and publications Global tax About global tax Global Tax code of conduct Indirect taxes eBiz 2015 Global VAT online Research insights International tax services EU direct tax group Latin American Tax Group International Tax Desks Global R D incentives Research insights Mergers acquisitions Tax reporting strategy Tax strategy operations Tax

    Original URL path: http://www.pwc.com/gx/en/services/tax/indirect-taxes.html (2016-02-10)
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  • International tax services: PwC
    on tax transparency there is a need for Singapore to re position itself for value creation to fuel our economy growth Read more When global opportunity means global complexity you need strategic integrated international tax solutions If you re operating across borders or competing in multiple jurisdictions complying with local tax laws reporting requirements and statutory filings not to mention staying on top of new legislative developments is more than a full time job for your tax department But compliance is only half of the equation In a world of intensified global competition the key to business success is keeping your tax strategy agile and aligned with your corporate strategy while keeping an eye on your worldwide effective tax rate PwC International Tax Services A world of coverage a wealth of experience PwC s international tax professionals have the resources experience and local competencies to help companies like yours address your cross border needs With our legal transfer pricing tax controversy and indirect tax teams we are superbly qualified to assist you with all aspects of your international taxation needs And our geographic networks such as our EU Direct Tax Group Latin American Tax Group and International Tax Desks can provide you with the up to date analytical tax insight you need to achieve your business goals both locally and globally Contacts Shi Chieh Suchi Lee Global International Tax Services Leader Tel 1 646 471 5315 More contacts International tax news monthly updates on developments worldwide This publication offers updates and analysis of international tax changes around the world including case law legislative changes and treaty developments Learn more Substance 2 0 Aligning international tax planning with today s business realities Substance 2 0 discusses why and how to monitor your economic substance in the context of corporate structures and

    Original URL path: http://www.pwc.com/gx/en/services/tax/international-tax-services.html (2016-02-10)
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  • Tax Reporting & Strategy: PwC
    Professional Employability Aspire to lead PwC s series on leadership and gender equality Country job search Explore careers with Strategy Press room Facts and figures Press contacts Analyst relations Global International PwC Sites Commonly visited PwC sites Global Australia Brazil Canada China Hong Kong France Germany India Italy Japan Mexico Middle East Netherlands Russia Singapore South Africa South Korea Spain Sweden Switzerland United Kingdom United States Complete list of PwC territory sites Meeting tomorrow s tax challenges today Redesign redefine and redeploy the tax function to be a strategic business asset In a fast changing world we re helping clients build a tax function for the future Our complete approach to tax management brings together tax function design technology and compliance delivery By aligning your tax and tax technology strategies with your commercial goals the tax function will become a strategic business asset adding value across the organisation Understanding your organisation s challenges goals and needs is just the start Successful change will require re engineering end to end processes not just the final outputs We can work with you to Meet the challenges of complex multi tax reporting and compliance obligations Design and execute the right tax and tax technology strategies to manage tax risks in a rapidly changing and increasingly transparent global environment Take full advantage of the opportunities presented by a technology and data enabled world Global tax About global tax Global Tax code of conduct Indirect taxes eBiz 2015 Global VAT online Research insights International tax services EU direct tax group Latin American Tax Group International Tax Desks Global R D incentives Research insights Mergers acquisitions Tax reporting strategy Tax strategy operations Tax technology Tax accounting services Tax reporting compliance Tax controversy and dispute resolution How we can help you Life cycle Why PwC Research insights

    Original URL path: http://www.pwc.com/gx/en/services/tax/tax-reporting-strategy.html (2016-02-10)
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