OBJECTIVE To review the Regulatory Framework applicable in various countries.
SCOPE Comparative tables regarding the main Regulations applicable in the countries chosen
IMPORTANCE ON A LOCAL LEVEL Recognising the formal obligations to be met by parties subject to taxation in order to avoid adjustments to their tax results and/or significant financial penalties. ON AN INTERNATIONAL LEVEL Understanding how local tax provisions are related to international provisions, and the adaptations recommended by the OECD which are reflected in the International Treaties signed by each country.
TRANSFER PRICING AROUND THE WORLD OECD • INTERNATIONAL GUIDES The highly dynamic rules of transfer pricing are reflected in the constant updates made of the International Guides. BEPS PROGRAMME This will be a year particularly marked by the effects of the BEPS programme, which will be noted very significantly not only in matters of transfer pricing, but throughout the scope of international taxation.
LEADERSHIP OF ANTEA IN THE SECTOR Our professionals around the world are ready to face the new challenges imposed by global guidelines on transfer pricing matters, and we understand the importance involved in due compliance with legal regulations on both a national and an international level.