The Caterpillar Case on the Swiss based spare parts business
Caterpillar, the world's largest construction equipment manufacturer, implemented a tax strategy in 1999, advised by PwC, which shifted...
Jan 1, 2023
The 6 leading themes on International Tax dilemmas and complexities
Delve into the cutting-edge insights and expertise shared at the annual GTC Conference 2022 as this exclusive booklet is unveiled, a...
Sep 27, 2022
Digital economy taxation - Addendum
Digital economy taxation – Discussion on the existing developments, possible alternatives and way forward. By: Steef Huibregtse, Louan...
Nov 16, 2020
Digital Economy Handbook 2019: Entering the age of digital disruption
Author: Steef Huibregtse. Co-authors for Chapter 5: Vishnu Bagri, L Bharath. Co-authors for Part A + B: Daniel van der Linden, Rico...
Dec 31, 2019
Matrix on Key Transfer Pricing Issues regarding Treasury Activities
The UN released an updated draft on financial transactions in April 2019, which in addition to the discussion draft released by OECD in...
Dec 21, 2019
TPA Global's Checklist on Key Transfer Pricing Issues regarding Treasury Activities
Comparison of UN and OECD drafts on financial transactions, along with UK and Australia practices, for TP disputes in TP systems.
Dec 18, 2019
Transfer Pricing Aspects of Financial Transactions- Replacing LIBOR and High FX Risks and Impact
The London Interbank Offered Rate (LIBOR) is the global benchmark for financial transactions with an estimated volume of USD 370 trillion.
Sep 9, 2019
Gelieerde verhouding bij transfer pricing
Een vergelijking tussen bestaande definities en de invloed van nieuwe bedrijfsmodellen By: Drs.S.Huibregtse, mr. M. Zaal & L. Verdoner....
Jul 1, 2019
EU Joint Transfer Pricing Forum Publishes Report On The Application Of Profit-Split Method Within EU
The EU joint transfer pricing forum (JTPF), has released a report on the application of the profit-split method. The report is intended...
Apr 12, 2019
How Technology Is Changing Taxation in Latin America
By Steef Huibregtse, Paola Ottoni and Sonia Catalina Muñoz Rodríguez. This article provides an overview of the important role played by...
Mar 7, 2019
Value Chain Analysis – the BEPS version of Transfer Pricing?
By Steef huibregtse, Marina Menezes, Kartika Sukmatullahi. This article examines the holistic transfer pricing approach that a number of...
Jan 30, 2019
Slicing the Pie in Latin America – A Pragmatic Approach to a Value Chain Analysis
By Steef Huibregtse and Sonia Catalina Muñoz Rodríguez. This article considers the use of a value chain analysis in a Latin American...
Dec 1, 2018
Multinational Enterprises, Transfer Pricing and Value Chain Analysis in Latin America
Following the OECD/G20 Base Erosion and Profit Shifting Initiative By: Steef Huibregtse, Sonia Catalina Muñoz Rodríguez, Belisa Severini...
Jan 1, 2018
Tax for board members - CFO’s journey from“staying out of trouble” to being “fully in control”
By: e-bright The world of taxation is changing rapidly. Prior to the Base Erosion and Profit Shifting (BEPS) initiative of the...
Dec 22, 2017
Bridging the CCCTB and the Arm’s Length Principle – A Value Chain Analysis Approach
By René Offermanns, Steef Huibregtse, Louan Verdoner and Jakub Michalak. This article provides an analysis of the proposals for a common...
Nov 1, 2017
Value Chain Analysis after BEPS—The Roadmap to Being in Control
By Steef Huibregtse, Raymund Gerardu and Avisha Sood. As Value Chain Analysis is now a mandatory part of the annual TP documentation...
Jul 17, 2017
Transfer Pricing in Mining with a Focus on Africa: A Reference Guide for Practitioners
The number of extractive resources rich countries has steadily increased over the past quarter of a century, particularly in the case of...
Jan 1, 2017
Top Transfer Pricing Challenges for the Agricommodities Industry
By Katerina Miari and Steef Huibregtse. The complexities of transfer pricing, particularly in the midst of BEPS-driven reforms, have...
Oct 31, 2016
China Takes the Lead on Transfer Pricing Policy: Combating BEPS Through a Value Chain Analysis
By Steef Huibregtse and Ying Van Galen Wang. The authors cite support for a ‘‘value chain analysis’’ in OECD draft and final BEPS...
Oct 27, 2016
2016 handbook for Dispute Avoidance and Resolution after BEPS
Lead Authors (TPA Global): Steef Huibregtse, Louan Verdoner, Avisha Sood, Maria Grigoryeva. (Refer to the document for the full list,...
Mar 21, 2016