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Transfer Pricing Transfer Transfer Pricing THE WORLD’S FINEST ADVISERS CHOSEN BY THEIR PEERS EXPERT GUIDES TRANSFER PRICING TRANSFER PRICING WHAT’S INSIDE? Q&AS WITH: FIONA CRAIG, ANDRÉ SCHAFFERS, CLIVE TIETJEN, SHAUN AUSTIN, WILLY DE MOLINA, JOHN WELLS DELOITTE FEATURES BY: PARIKSHIT DATTA AND NIKHIL CHOUDHARY EY LUIS CORONADO AND JOW LEE YING EY MICHAEL FREUDENBERG AND FELIX BUSSMANN KPMG ALEXANDER VOEGELE AND PHILIP DE HOMONT NERA ECONOMIC CONSULTING SUSANNA SCAPIGLIATI BIRD & BIRD OSCAR CAMPERO AND YOSHIO UEHARA CHEVEZ RUIZ ZAMARRIPA NELSON LANDAETA CONTRERAS NLC ASESORIA MICHAEL F PATTON AND PAUL FLIGNOR DLA PIPER GUY SANSCHAGRIN AND DOUG SCHWERDT WTP ADVISORS MARC M LEVEY BAKER MCKENZIE CONTENTS Research manager Tatiana Hlivka Project managers Raquel Ipo Alexandra Strick Margaret Varela-Christie Production manager EXPERTGUIDES Luca Ercolani THE WORLD’S FINEST ADVISERS CHOSEN BY THEIR PEERS Production editor Josh Pasanisi Managing director, LMG Research Tom St Denis Managing director, LMG Tim Wakefield CEO, Specialist Information Jeff Davis TRANSFER PRICING To order extra copies or reprints please contact: Tatiana Hlivka Expert Guides Legal Media Group 8 Bouverie Street METHODOLOGY 2 London EC4Y 8AX United Kingdom Tel: (44) 20 7779 8418 Fax: (44) 20 7779 8678 ASIA-PACIFIC 3 Email: [email protected] RRP £85 © Euromoney Trading Limited July 2019 EUROPE 21 No matter contained herein may be reproduced, duplicated or copied by any means without the LATIN AMERICA AND THE CARIBBEAN 76 prior consent of the holder of the copyright, requests for which should be addressed to the publisher. Although Euromoney Trading Limited has made every effort to ensure the accuracy of this MIDDLE EAST AND AFRICA 89 publication, neither it nor any contributor can accept any legal responsibility whatsoever for consequences that may arise from errors or omissions, or any opinions or advice given. This NORTH AMERICA 91 publication is not a substitute for professional advice on specific transactions. Directors: Leslie Van De Walle (Chairman), Andrew Rashbass (CEO), Wendy Pallot, Jan Babiak, Kevin INDEX 117 Beatty, Tim Collier, Colin Day, Tristan Hillgarth, Imogen Joss, Lorna Tilbian Cover image © pixabay.com The Queen’s Award for Enterprise 2008 TRANSFER PRICING ADVISERS EXPERTGUIDES 1 METHODOLOGY EXPERT GUIDES RESEARCH Methodology Expert Guides has been researching the world’s legal markets for 25 years, and has become one of the most trusted resources for international buyers of legal services. Welcome to the 2019 edition of the Guide to the World’s Leading Transfer Pricing Advisers, the Our guides cover a broad – and growing – range international legal market’s leading guide to the top legal practitioners advising on transfer of legal practice areas, including: pricing law. When first published in 1994, the Expert Guides were the first-ever guides dedicated to leading Aviation individuals in the legal industry. Since then we have continued to focus on individuals consid- Banking, finance and transactional ered by clients and peers to be the best in their field. Commercial arbitration Competition and antitrust Our research process involves sending over 4,000 questionnaires to senior practitioners or in- Construction and real estate house counsel involved in each practice area in over 60 jurisdictions, asking them to nominate Energy and environment leading practitioners based on their work and reputation. The results are analysed and screened Insurance and reinsurance for firm, network and alliance bias. The list of experts is then discussed and refined with advis- International trade and shipping Labour and employment ers in legal centres worldwide. Life sciences Litigation and product liability Our researchers have compiled a list of specialists in 56 jurisdictions for this guide. These spe- Patents cialists have been independently offered the opportunity to enhance their listing with a profes- Privacy and data protection sional biography. The biographies give readers valuable, detailed information regarding each Rising stars lawyer’s practice and, if appropriate, their work and clients. Tax Technology, media and telecommunications We owe the success of this guide to all the in-house counsel and firms that completed question- Trademarks Transfer pricing naires and met our researchers. Thank you. We hope you find the guide to be a useful tool. All Trusts and estates information was believed to be correct at the time of going to press. White collar crime Women in business law Our guides are distributed to and regularly used by the world’s most prominent decision-makers and frequent buyers of legal services. Each guide has an extensive distribution list plus additional tailoring to its area of focus. Each guide is also reprinted in full at www.expertguides.com 2 EXPERTGUIDES TRANSFER PRICING ADVISERS EXPERTGUIDES THE WORLD’S FINEST ADVISERS CHOSEN BY THEIR PEERS ASIA PACIFIC Q&A with: Fiona Craig of Deloitte 4 Features for: India, by Parikshit Datta and Nikhil Choudhary of EY 7 Singapore, by Luis Coronado and Jow Lee Ying of Ernst & Young Solutions LLP 14 TRANSFER PRICING ADVISERS EXPERTGUIDES 3 ASIA PACIFIC Q&A ASIA PACIFIC Q&A with Fiona Craig Partner Deloitte What was the significant trend you have noticed in transfer pricing practices over the past 12 months? One of the newer developments in transfer pricing follows the digital trends we see in other areas of commerce – i.e., a continual striving for better use of available data, quicker solutions with more sophisti- cated analytics, and automation of manual processes. This is a trend for multinationals and Revenue Authorities alike in the area of trans- fer pricing, and one that has certainly accelerated over the last year. What are the effects of that change? Revenue Authorities have access to far more taxpayer data than they used to, both from their local taxpayers and from international in- formation exchanges with foreign Tax Administrations. This has prompted new approaches to Tax Administrations’ compliance ac- tivities, including investment in analytics capabilities. Transfer pric- ing risk-based compliance is on the increase by governments as risk pricing process including the information flows between systems, assessments can increasingly be made with greater certainty. Where the analysis of financial data and preparation of calculations, and Revenue Authorities may previously have focussed on large value the reporting of transfer pricing outcomes in user-friendly dash- flows or particular transaction types, such as royalty payments or boards and reports. loan arrangements, data analytics can now be run over the full pop- ulation of a multinationals related party transactions, facilitating Do you anticipate any significant legislative changes in the scrutiny on areas that appear out of line with benchmarks or prior future with a material impact on transfer pricing in Asia Pacific? reporting periods. Most of the larger countries in the region have TP legislation and practices in place. There have been, and it is likely that there will Where is the market moving in this practice area? continue to be, changes to ensure that the countries are compliant The market is definitely moving towards more real time transfer with the 2017 OECD TP Guidance and Base Erosion Profit Shifting pricing. It won’t happen immediately as taxpayers have embedded (BEPS) requirements or correspondingly the UN TP Guidance as systems and processes, but when multinationals upgrade finance well as verifying that they are using best practice. Some of the systems and processes, the Tax function is increasingly at the front smaller countries are going through legislative processes to make of the queue with its asks of the CFO, CIO and CTO. As the scale of them reach minimum standards but still have a bit of work to do to related party dealings within multinationals continues to grow, and address all issues, specifically with respect to documentation, trans- the complexity of business models increases, the benefits to the parency and improving Mutual Agreement Procedure (MAP) dis- overall business of accuracy and consistency in the calculation of pute processes. Developing countries are looking to use Advanced transfer prices is increasingly understood by those investing in sys- Pricing Agreements’ (APAs) as a means of mitigating TP risk. Penal- tems upgrades. ties relating to transfer pricing are also increasing in the region, in- cluding in as Australia, Indonesia, Malaysia, and Vietnam. What kind of impact will this have on your work? We are also expecting more countries to become parties to the The work we are doing at Deloitte is already increasingly focusing Multilateral Instrument and as such opening up the opportunity for not only on our core transfer pricing compliance and advisory ser- mandatory binding arbitration for unresolved MAP disputes. vices, but also on finding solutions for clients to the way in which transfer pricing information is collected, screened, analysed, re- If these come into force, how will the industry look in the future? ported and stored. There is a spectrum of work in this space. For We expect the growing trend of increasing international tax disputes some clients, we are helping them with long standing processes and to continue across the region as more countries begin to adopt trans- streamlining the way in which transfer pricing calculations are per- fer pricing legislation and look to administer it through increased formed — this could be a simple upgrade to existing spreadsheets to compliance activity in the transfer pricing space. remove the potential for manual errors, or producing exception re- We are seeing revenue administrations such as the Philippines and ports so the efforts of the tax function can be focused in higher risk Indonesia looking to develop their TP capability in terms of numbers, areas. For other clients, we have been automating the entire transfer skills, and systems. 4 EXPERTGUIDES TRANSFER PRICING ADVISERS Q&A ASIA PACIFIC ASIA PACIFIC We also expect continued sharing of information between revenue tions (SGATAR) program and resource training programs on better administrations requiring multinationals to pay closer attention to the practices.
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