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Transfer pricing - practical issues in the Asia Pacific region: Part 1

Published on 01 Apr 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Transfer Pricing is currently considered to be one of the most significant issues currently facing both Revenue Authorities and multinationals. A great deal has been written on the application of the pricing methodologies as specified in the OECD Guidelines. However, this article seeks to focus on some of the practical issues facing multinationals in dealing with Transfer Pricing in the Asia Pacific region.

Author profile:

Agnes LINGANE
Agnes is Vice President Taxation for American Express and is responsible for managing American Express' tax affairs in various countries throughout the Asia Pacific region. Agnes has extensive experience within corporate tax functions and covers the spectrum of both direct and indirect taxes.
Current at 22 November 2005
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