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FSTP Perspectives is a bi-monthly publication that offers an insight into trends and developments, tax authorities' approaches, and hot topic issues in financial services transfer pricing.
In this issue, we look at the following topics:
- foreword prepared by Adam Katz - Adam revisits the highlights and hot topics that arose from the recent round of Master Series events;
- new independent agent exception in the Japanese tax law;
- the emerging market for carbon emissions rights - a general article on the growth of this market, first in the European Union and now in the United States;
- transfer pricing developments in the Philippines - a recent government memorandum outlining the transfer pricing of debt in the country;
- US advance pricing agreement programme expanded to cover attribution of profits to a permanent establishment and other income allocation issues; and
- country focus on the Netherlands.
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Read more by downloading our FSTP Perspectives: A publication for financial services industry tax and transfer pricing professionals (pdf file, 107KB) for your reference. |
