BDO Transfer Pricing News October 2023 - Issue 44

On the same day, the U.S. Department of the Treasury announced a request for public input on the draft convention, the first time Treasury has opened such a consultation on the taxation of the digital economy project. 

In what’s likely to be another multiyear project, the European Commission published a proposal for an EU directive on transfer pricing that would harmonise transfer pricing rules within the EU as part of its Business in Europe: Framework for Income Taxation (BEFIT) package.

Transfer pricing developments in African countries do not always receive warranted attention, but we include reports from Nigeria, where a court has nullified the country-by-country reporting regulations; Burkina Faso, which recently introduced its own CbC reporting rules and advance pricing agreements, and Morocco.

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