transfer pricing Archives - CFO

Microsoft Discloses ‘Critical Audit Matters’

Risk & Compliance

Microsoft Discloses ‘Critical Audit Matters’

The software giant's auditor, Deloitte, found CAMs related to revenue recognition judgments and uncertain income tax provisions.

By David McCann | August 22, 2019

Sizing Up Uber’s Fate in Transfer Pricing Audits

Transfer Pricing

Sizing Up Uber’s Fate in Transfer Pricing Audits

Tax authorities in the United States and several other countries are investigating Uber, even though it's a loss company and therefore owes no income taxes.

By David McCann | June 14, 2019

Appeals Court Backs IRS in Transfer-Pricing Case

Appeals Court Backs IRS in Transfer-Pricing Case

The decision could affect the tax liability of tech companies that do not share employee stock option costs between related entities.

By Matthew Heller | July 25, 2018

EU Finds Amazon’s $294M Tax Break Illegal

EU Finds Amazon’s $294M Tax Break Illegal

The European Commission's ruling on Amazon's tax break from Luxembourg strikes another blow against the tax arrangements of Silicon Valley companies.

By Matthew Heller | October 4, 2017

Tax Compliance Toughens for Intercompany Transactions

Tax Compliance Toughens for Intercompany Transactions

Many U.S. companies are still making the internal process changes needed to comply with the OECD's base erosion and profit shifting project.

By Therese Tucker | May 23, 2017

IRS Seeks Facebook Records in Tax Probe

IRS Seeks Facebook Records in Tax Probe

The agency is investigating whether Facebook understated its tax liability by valuing intellectual property it sold to an Irish subsidiary too cheaply.

By Matthew Heller | July 11, 2016

Medtronic Wins Battle Over $1.3B Tax Bill

Medtronic Wins Battle Over $1.3B Tax Bill

A U.S. Tax Court judge says the IRS' allocation of profits between the medical device maker's operations in the U.S. and Puerto Rico was unreasonable.

By Matthew Heller | June 13, 2016

G7 to Clamp Down on Tax Avoidance Via Transfer Pricing

Corporate Finance

G7 to Clamp Down on Tax Avoidance Via Transfer Pricing

Multinational firms said to be 'cheating' African countries out of billions of dollars that could be used for health care and education.

By Katie Kuehner-Hebert | June 9, 2015

OECD Unveils Plan to Rein in Profit Shifters

OECD Unveils Plan to Rein in Profit Shifters

The first seven components of the project to battle base erosion and profit shifting (BEPS) address transfer pricing and bilateral tax treaties.

By Matthew Heller | September 16, 2014

Tax Cops Zero in on Multinationals’ Service Charges

Tax Cops Zero in on Multinationals’ Service Charges

The IRS is taking a hard look at whether U.S. headquartered companies are bearing a disproportionate share of selling, general and administrative costs.

By Kirk Hesser and Michiko Hamada Haney | December 11, 2013

IRS Shares Data to Nab Evaders

IRS Shares Data to Nab Evaders

The United States, Australia and the United Kingdom set up a tax sharing plan to catch corporate tax evaders. The move could spread to other countries.

By Kathy Hoffelder | May 14, 2013

Big Companies Fear Offshore Tax Fallout

Big Companies Fear Offshore Tax Fallout

A recent survey shows large multinational firms are bracing for more offshore tax inquiries, with good reason.

By Kathy Hoffelder | February 21, 2013

The Second-Greatest Risk

The Second-Greatest Risk

CFOs of multinational companies rank transfer-pricing risk just behind global compliance.

By Kathy Hoffelder | August 1, 2012

Transfer Pricing: Tax Risk or Measuring Rod?

Transfer Pricing: Tax Risk or Measuring Rod?

A new study shows CFOs rank transfer-pricing risk almost as high as global compliance.

By Kathy Hoffelder | May 30, 2012

Separate But Unequal

Corporate Finance

Separate But Unequal

When tax-based transfer prices fall short, a second managerial system helps some companies measure internal profits better.

By Ian Springsteel | August 1, 1999