Since 1995, Ernst & Young has surveyed multinational enterprises (MNEs) on international tax matters, with special emphasis on what continues to be the number one international tax issue of interest to them—transfer pricing. The scope of their biennial transfer pricing research reflects the growing number of countries that devote attention to transfer pricing through increased enforcement and regulatory activity, as well as the diversity of transfer pricing issues facing MNEs.
In 2007, this Criticaleye Affiliate commissioned Consensus Research International to conduct independent interviews with 850 MNEs across 24 countries. This report summarizes tax departments’ transfer pricing practices, perceptions, and audit experiences, and provides insights into how MNEs are dealing with the economic, regulatory, and fiscal changes taking place around the world.
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