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Transfer Pricing Around the World
Washington, DC
05 May 2023
Hosted By: American Bar Association
On 5 May, Director Dr. Niraja Srinivasan moderated the panel “Transfer Pricing around the World: TP Developments in Brazil, India, and China” at the American Bar Association 2023 May Tax Meeting. The panel included IBM Global Transfer Pricing Vice President Nelly Korsun, KPMG Principal Rui Fan, Celso Costa Brazil Partner Machado Meyer, and Partner Bipin Pawar. The panel discussed new transfer pricing regulations, circulars, and guidance and policy goals from the largest emerging nations. They also discussed Pillar 1; key cross-border controversies involving the transfer of intangible property, digital services taxation, and trade disputes; and the ramifications of the US Tax Court decision in the 3M case on foreign regulations that restrict cash or income repatriation from Brazil, China, and India.
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