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  • Country by country reporting: Countdown to compliance
    compliance Watch video Watch video The final guidance from the Organisation for Economic Co operation and Development OECD on transfer pricing documentation and country by country reporting CbCR represents a significant development for today s multinational enterprises MNEs The OECD has stated that it would expect the CbCR data to be available by the end of 2017 in respect of financial years beginning on or after 1 January 2016 CbCR will require MNEs to provide information on their global allocation of profit taxes paid and certain indicators of economic activity among the countries in which they operate Initially seen as purely a compliance burden this view has quickly evolved as it s becoming more apparent that CbCR may cause significant transparency technical operational and systems challenges to businesses As a result many companies are planning their response to CbCR now Engagement at Board level early on will be crucial and your organisation s ability to comply with such detailed data requests combined with the sensitivity of the information to be provided makes this development a significant issue for senior management Our animation will help you understand what is required for CbCR and how this fits into wider transfer pricing requirements as well as how you can put a plan in place to deal with the changes ahead Close 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

    Original URL path: http://www.pwc.com/gx/en/services/tax/transfer-pricing/country-by-country.html (2016-02-10)
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  • Transfer pricing: Global Coordinated Documentation™
    an inherent part of the group s strategic tax risk management Groups will in future be required to prepare up to four tiers of documentation Master File Local File country by country report and local information returns As the world map illustrates there are already tax authorities that have announced local adoption of this new OECD approach and most tax authorities are in the process of developing an action plan to address these changes It will be critical to ensure that data is presented consistently to tax authorities around the world requiring a harmonised and integrated approach This is likely to increase the pressure on a group s systems to deliver the source data required on a timely basis and pressure to co ordinate the preparation of all the relevant documents centrally This collision course increasing globalisation faced with increasingly burdensome compliance globally is instilling in many multinationals a new sense of urgency about maintaining effective and consistent transfer pricing documentation across all tax jurisdictions in which they do business PwC s Global Coordinated Documentation A unified more efficient framework To cope with the increased transparency and disclosure requirements you need an efficient and consistent framework for producing the documentation required to defend your transfer pricing policy PwC s Global Coordinated Documentation GCD service is designed to help you do just that GCD will facilitate the development of robust coordinated global transfer pricing documentation and it will enable you to determine where to focus your efforts and deploy resources making sure all specific local country tax authority requirements are met without any loss of consistency among territories What the service offers Our GCD offerings can help you to Analyse the potential implications for your group of these new requirements and identify remedial actions to be taken prior to implementation Prepare centrally the Master File and core Local File utilising the GCD concept This core document will then be used by each country as part of its Local File report with the support of our team deployed wherever you do business and Analyse the output of your country by country report including identifying how any risks could be addressed in and reviewing the consistency of disclosures with the Master File Local File and local information returns Contact us to learn more about how we can help prepare to meet the new standards for transfer pricing documentation and reporting Research insights Most viewed Featured India Transfer Pricing Survey You said it Tax Insights from Transfer Pricing Global tax audits and disputes New forces are converging to form second wave International Transfer Pricing 2013 14 Permanent establishments 2 0 The heart of the matter Substance 2 0 Aligning international tax planning with today s business realities FSTP Perspectives Summer edition 2014 International Transfer Pricing 2013 14 Tax Insights from Transfer Pricing Transfer Pricing Perspectives Transfer Pricing to Go Download our new App now View all View all Comparative modeller Find out how your local tax system compares with other economies Global tax About

    Original URL path: http://www.pwc.com/gx/en/services/tax/transfer-pricing/global-core-documentation.html (2016-02-10)
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  • End-to-end transfer pricing: Beyond the tax department: PwC
    more strategic approach to transfer pricing management While transfer pricing compliance is principally a matter for senior tax executives responsibility for the actual execution of inter company transactions is generally spread out across a broad chain of often detached internal functions and distant offices The entire process typically involves multiple hand offs between tax regional global controllership shared services information technology and external advisers In the absence of unified oversight or co ordination fiscally unsound conditions can develop at every transaction point These can include Ambiguities of responsibility Manual informal ad hoc practices Accounting policy or data mismatches Insufficient mechanisms for reconciliation An overreliance on personal relationships or specific function heroes Undocumented interpretations of ambiguous terms in inter company agreements It s easy to see how these conditions can expose multinational organisations to significant risks including compliance and tax risks material errors and gross inefficiencies not to mention frustrations resulting from breakdowns in the execution chain Clearly there is a need to address transfer pricing as a more holistic end to end E2E process one that draws together the wider chain of activities into a well defined set of procedures from strategy all the way through your financial and operational systems to your local financial statements and tax returns End to end transfer pricing execution Worth it on every level While the process of examining multiple internal functions and addressing your procedures personnel and technology can be lengthy and complex the benefits of a more strategic E2E transfer pricing execution can be widespread and long lasting These include Meeting statutory requirements in a more timely and efficient manner Reducing audit risks and decreasing costs of audit defence Maintaining better internal tax controls Developing a faster close process Standardising data collection processes and transfer pricing calculations Rationalising IT systems investment Improving cash tax management Performing efficient transfer pricing scenario analysis Reducing indirect tax compliance costs Improved compliance transparency efficiency and communication PwC s transfer pricing professionals can help you reinvent your E2E strategy and processes leading to a more streamlined approach reduction in workload increased accuracy of charges significantly enhanced transparency and not least well positioned documentation to support future reviews including local statutory audits Contact us to learn more about how we can help you adopt a strategic end to end approach to your transfer pricing execution Research insights Most viewed Featured India Transfer Pricing Survey You said it Tax Insights from Transfer Pricing Global tax audits and disputes New forces are converging to form second wave International Transfer Pricing 2013 14 Permanent establishments 2 0 The heart of the matter Substance 2 0 Aligning international tax planning with today s business realities FSTP Perspectives Summer edition 2014 International Transfer Pricing 2013 14 Tax Insights from Transfer Pricing Transfer Pricing Perspectives Transfer Pricing to Go Download our new App now View all View all Comparative modeller Find out how your local tax system compares with other economies Global tax About global tax Global Tax code of conduct Indirect taxes eBiz

    Original URL path: http://www.pwc.com/gx/en/services/tax/transfer-pricing/end-to-end-transfer-pricing.html (2016-02-10)
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  • Global Tax: Transfer Pricing Network: Financial Services: PwC
    2008 world Perhaps nowhere is this more evident than in the scrutiny shown by tax authorities everywhere on the pricing of inter company financial transactions an arena where the financial services industry is uniquely complex And the scrutiny is expected to continue as new regulatory and legislative developments including globally widespread changes to interest tax deduction legislation and OECD warnings on the use of financial transactions for base erosion and profit shifting continue to unwind Coping with the new transfer pricing realities Needless to say this flurry of new rules capital requirements and fiscal pressures around the world will continue to affect the way financial services groups structure their operations just as their own credit availability pressures continue to rise In response multinationals are devoting significant resources to developing new treasury business models that promote increased self funding and tax optimisation through inter company loans guarantees and tools such as cash pooling This higher degree of self funding in turn is bringing an increased focus by cash strapped tax authorities on the transfer pricing of financial transactions with the concomitant risk of double taxation through adjustments and penalty payments Clearly for financial services firms given the inconsistency and fluidity in global transfer pricing rules and stepped up liquidity and capitalisation requirements not to mention the significant increase in scrutiny from tax authorities everywhere having a robust sophisticated global transfer pricing policy in place is a more pressing business challenge than ever been before PwC s financial services transfer pricing network Global guidance local knowledge Whether you are in banking capital markets insurance or asset management PwC is here to help with sector specific locally grounded advice and solutions including advance pricing arrangements adapted to the markets you are in With our extensive global presence our team of highly specialized highly experienced financial services transfer pricing professionals many with advanced academic degrees and our strong record of cross border collaboration we offer you pragmatic valuable guidance on the full range of inter company financial transactions and related transfer pricing issues such as loans guarantees and cash pooling We also have the latest information on both current and upcoming legislative developments affecting inter company loans globally as well as boots on the ground knowledge of local tax authorities evolving attitudes towards transfer pricing of financial transactions With over 3 000 transfer pricing professionals including 300 partners across 80 countries PwC is the world s leading adviser for transfer pricing We work together on every engagement drawing on a global resource pool to assemble the best team for your project offering you seamless service and covering a vast range of inter company transactions around the world Contact us to learn more about how we can help you ease your transfer pricing compliance burden The Global Tax Monitor recognises PwC as the leading adviser globally for transfer pricing by reputation with a very strong lead over the competition These results are based on the year ending Q4 2013 figures with a sample size of

    Original URL path: http://www.pwc.com/gx/en/services/tax/transfer-pricing/financial-services-transfer-pricing.html (2016-02-10)
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  • Transfer pricing and global tax: Latest research from PwC
    industry and end to end transfer pricing execution October 23 2013 Article looks at how financial institutions are increasingly integrated in a globalised world and so must tighten their controls processes and governance policies This article looks at how you can deal with the many challenges of international expansion October 23 2013 This article looks at why carefully coordinated actions and informed strategies are needed now before the next wave of tax audits and disputes rolls in Transfer pricing for industrial products companies October 23 2013 What are the transfer pricing and supply chain implications of mergers and acquisitions for industrial products and services companies PwC explores the trends Transfer pricing symptoms of chronic industry challenges October 23 2013 This article lays out these and other key issues you may be facing and offers guidance on how to bring your transfer pricing strategies up to date while managing the expectations of multiple stakeholders South America Dealing with local complexity when applying global transfer pricing policies October 23 2013 In this article we show why you must exercise special care when returning to central marketing or sourcing entities or when applying royalties or shared services agreements Value Chain Transformation Globalisation Maturity Framework October 23 2013 This article looks at how you can deal with the many challenges of international expansion The politics of taxation October 23 2013 This article looks at the criticism and perceived shortcomings of the current system its potential alternatives and policy developments to date and draws a strong conclusion act now before it s too late Double jeopardy Leading practices for managing double taxation risk in the oil and gas industry October 23 2013 In this article we take a closer look at some of the particular regulatory and tax issues you will face and offer best practices to help you navigate them The impact of transfer pricing on real estate funding Mezzanine financing October 23 2013 In this article we take an in depth look at the issue in key jurisdictions the US UK and Japan and offer suggestions on how you can increase the robustness of your transfer pricing policies around real estate financing Russia s new rules Overview and practical aspects October 23 2013 This article summarises the significant changes the new rules and their practical aspects for any multinational with operations in Russia The intersection of enterprise resource planning ERP systems and transfer pricing October 23 2013 This article takes a close look at how your ERP systems and transfer pricing policies interact and offers some best practices for avoiding the downside of your growth upside Industrial manufacturing Mexico Maquila BEPS scrutiny PwC September 17 2013 In addition to measures proposed in the tax bill presented last September 8th the new head of the Large Taxpayer section of the SAT Oscar Molina announced that Mexican authorities have started taking specific actions on Base Erosion and Profit Shifting BEPS under a pre defined action plan through including anti avoidance measures in respect of maquila

    Original URL path: http://www.pwc.com/gx/en/services/tax/publications/transfer-pricing.html (2016-02-10)
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  • Transfer Pricing to Go - Download our new App now
    States Complete list of PwC territory sites Transfer Pricing to Go Download our new App now Download our new App now TP to Go is a new mobile application from the PwC global transfer pricing network that brings the best thought leadership from the network directly to your current smart phone Keep up to date with the latest transfer pricing developments through PwC s TP to Go app Brought to you by our Global Transfer Pricing Network TP to Go is available for download on most devices Search for it in your app store today or follow the device specific information in the section below BlackBerry App World Supported Devices 9800 9810 9850 9860 9900 9930 Basically any OS 6 or OS 7 touch screen device We re sorry but older BlackBerries aren t powerful enough to run our app Access the BlackBerry App here Apple iTunes Supported Devices iPod touch iPhone 3GS 4 4s 5 iPad 1 2 3 OS 4 3 Access the Apple App here Google Play Android App Market Supported Devices Any touch screen Android device OS 2 3 Access the Android App here Windows Phone Store Supported Devices Any Windows Phone device version 7 5 or 8 x Access the Windows Phone App here Windows 8 Store Supported Devices Any Windows PC with Windows 8 or higher Access information about the App here and install the app via the Store app in your Windows Home Screen 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

    Original URL path: http://www.pwc.com/gx/en/services/tax/transfer-pricing/app-download.html (2016-02-10)
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  • Consulting: Value chain transformation publications: PwC
    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 Value chain transformation Business restructuring is a complex process For each business transformation every facet of the organisation is involved and the implications operational tax and legal are wide in scope Implementing an effective value chain management process that brings all these facets together is key All publications China Switzerland FTA Recasts International Trade 27 Sep 2015 On July 6 2013 China and Switzerland signed a landmark free trade agreement The free trade agreement will not only strengthen the economic interdependence between China and Switzerland but also offers a variety of market access opportunities Careful planning and thorough analysis can unlock the full potential of the China Switzerland FTA bringing value chain transformation opportunities with sustainable impacts for your business Learn more about the FTA its scope and origin requirements and associated opportunities Industrial manufacturing Mexico Maquila BEPS scrutiny PwC 17 Sep 2013 In addition to measures proposed in the tax bill presented last September 8th the new head of the Large Taxpayer section of the SAT Oscar Molina announced that Mexican authorities have started taking specific actions on Base Erosion and Profit Shifting BEPS under a pre defined action plan through including anti avoidance measures in respect of maquila and other business restructurings Strategic Supply Chain Management Global Business Strategy 21 Jun 2013 While the supply chain has become a critical asset for any company pursuing global growth a more strategic approach is needed as this innovative book explains Value chain transformation in the BRICS 15 Nov 2012 Learn how and why BRIC countries have made strides as manufacturing and services countries and are now developing into significant end markets

    Original URL path: http://www.pwc.com/gx/en/services/advisory/consulting/value-chain-transformation/publications.html (2016-02-10)
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  • Comparative modeller: Paying Taxes 2016: PwC
    Browse 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 Comparative modeller Put our latest comparative Paying Taxes report to work for you Explore our powerful interactive data modeller and watch the data unfold on business tax systems across 189 global economies Sub indicators Select an economy and or geographic region and or economic region to see the sub indicator results for it And scroll down to see the comparative charts for each sub indicator Economy Geographic region Economic region Ease of paying taxes Sorry you can only select 10 options at a time To continue please remove some of the items from the Modeller below Modeller Select each tab to see the comparative charts

    Original URL path: http://www.pwc.com/gx/en/services/tax/paying-taxes-2016/comparative-modeller.html (2016-02-10)
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