02.15.2017 - By Deloitte Legal
Following the publication of the final OECD Reports regarding BEPS Action 8-10 (Aligning Transfer Pricing Outcomes with Value Creation) and Action 13 (Transfer Pricing Documentation and Country-by-Country Reporting), intercompany contracts between related parties (IC Contracts) are the starting point of a transfer pricing analysis. However, IC Contracts can be ignored for transfer pricing purposes to the extent that they are not aligned with the conduct of the parties. Gain insights from Deloitte's tax and legal experts and have a better understanding of the increasing importance of contractual documentation in the light of BEPS.(Live presentation was aired on 15 Feb 2017)