Global Transfer Pricing April 2021

In this edition, we have covered the Transfer Pricing updates of United Nations, India, United Kingdom, Denmark and Maldives for the month of April 2021.
Key Topics Discussed:
1. United Nation – Practical Manual on Transfer Pricing for Developing Countries (2021)
2. India – Revise threshold for CbC; relaxes master file compliance burden
3. United Kingdom – Proposal for New Transfer Pricing documentation requirement
4. Denmark – Supreme Court upholds tax addition for inadequate Transfer Pricing documentation
5. Maldives – Introduction of Advance Pricing Agreement