
Best Methods Blog
@BestMethodsBlog
Mayer Brown’s Best Methods analyzes developments in transfer pricing, int'l tax, OECD / BEPS, etc. Tweets by A. Pastore. Not legal advice. RTs ≠ endorsements.
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Check out our new post on "blowing the whistle" on #transferpricing on the Best Methods blog. bestmethodsblog.com/2023/09/blowin…
Check out our post on the potential interaction between the Moore case and the US implementation of Pillar 2! bestmethodsblog.com/2023/07/moore-…
Check out our latest blog post on the Moore case, which challenges the transition tax in the Tax Cuts and Jobs Act. bestmethodsblog.com/2023/06/moore-…
Check out our recent blog post about the Progress Report on Amount A of Pillar One! bestmethodsblog.com/2022/07/report…
Tax penalties can come as a nasty surprise in a dispute with the #IRS over #transferpricing. Our blog post summarizes how these penalties work. bestmethodsblog.com/2022/06/turnin…
Our new post explores how the phase-out of the LIBOR benchmark will impact intercompany #transferpricing agreements. bestmethodsblog.com/2022/06/libor-…
bestmethodsblog.com
LIBOR Phase Out – Tax Implications in the Context of Related-Party Loans
As market participants evaluate their loan portfolios and implement strategies to transition away from the London Interbank Offered Rate (“LIBOR”), they must address not only third-party loans, but...
Comments to the #OECD's two public consultation documents on Amount A are due on June 10. Check out our blog post for more info. #transferpricing bestmethodsblog.com/2022/05/oecd-r…
At DC Bar, OECD's Pascal Saint-Amans says a Pillar One agreement will have to be ratified by Congress. Notes challenges therein. Still hoping for a political consensus on all that -- and then a formal multilateral agreement.
Check out our new blog post on last month's guidance from the #IRS on CbC reports! #transferpricing bestmethodsblog.com/2022/05/less-t…
Check out our brand new post on APMA’s 2021 APA Annual Report #transferpricing bestmethodsblog.com/2022/04/apmas-…
bestmethodsblog.com
APMA’s 2021 APA Annual Report Shows High Demand for APAs by Multinationals and Steady Progress by...
On March 22, 2022, the Internal Revenue Service’s Advance Pricing and Mutual Agreement Program (“APMA”) released its 2021 Announcement and Report Concerning Advance Pricing Agreements (“2021 Annual...
Check out our new post on the 2022 #OECD #transferpricing guidelines! bestmethodsblog.com/2022/02/the-20…
bestmethodsblog.com
The 2022 OECD Transfer Pricing Guidelines: Mostly An Update
On January 20, 2022, the OECD released the latest version of its OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. The 2022 Transfer Pricing Guidelines update...
We have consulted the "augurs" and have compiled our best #transferpricing predictions for the coming year. Happy holidays everyone! bestmethodsblog.com/2021/12/lookin…
bestmethodsblog.com
Looking Forward: Predictions for 2022
In ancient Rome, a college of “augurs” would predict the future by observing the flight patterns of birds, examining the entrails of animal sacrifices, or interpreting natural phenomena. While...
Check out our new post on recent #IRS guidance on intercompany reimbursements of branded prescription drug fee. #transferpricing bestmethodsblog.com/2021/10/irs-cc…
Check out our brand new post, which explains how the #IRS priority guidance plan portends new #transferpricing guidance! bestmethodsblog.com/2021/09/priori…
In our new blog post, we briefly comment on a point about the standard of review in #transferpricing cases that is related to a recent @TaxNotes article. bestmethodsblog.com/2021/08/standa…
Check out our new blog post, "Whither #FDII -- #OECD Discusses FDII in Harmful Tax Practices Update." #BEPS #transferpricing bestmethodsblog.com/2021/08/whithe…
Our new blog post, "No Secrets are Safe in an Era of Global #Tax Information Exchange," explores the powers of taxing authorities to exchange taxpayer information, sometimes even spontaneously! bestmethodsblog.com/2021/08/no-sec…
Check out our most recent blog post on the #OECD's profitability threshold. bestmethodsblog.com/2021/07/profit…
Last week, the #IRS released new guidance on cost-sharing agreements with reverse claw-back provisions. Check out our analysis! #transferpricing bestmethodsblog.com/2021/07/irs-me…
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