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PKN

Location UK US Brazil Australia

PKN PKN Alert OECD - PwC comments on the proposed revision of chapter I-III of the OECD Transfer Pricing Guidelines PKN Alert United States - Ninth Circuit withdraws its prior holding in favor of the IRS on the inclusion of stock options in cost sharing arrangements PKN Alert Brazil - Brazilian government issued provisional measures introducing significant changes in transfer pricing regulations PKN Alert Australia - International Dealings Schedule for Financial Services (IDS-FS) 2010

Issue data January 15, 2010 January 13, 2010 January 12, 2010 January 12, 2110

Upcoming events

continue to take advantage of the range of transfer pricing opportunities that are presented as a result of these fluctuating times.

in interactive sessions. The focus of the sessions will be to discuss transfer pricing best practices in the Financial Services industry, as well as highlight the current transfer pricing approach taken by the tax authorities of the major financial service hubs.

How do you drive transfer pricing policies forward in light of these ongoing challenges and opportunities?

PricewaterhouseCoopers invites you to attend one of our global Transfer Pricing Masters Series events, specifically tailored for Financial Services professionals, to be held in New York (April 28), Munich (May 3-4) and Tokyo (July 14).

Breakout sessions will be geared towards specific Financial Services sectors, as well as dynamic transfer pricing developments relevant to the Financial Services industry in general.

This dedicated Masters Series is led by our network of Financial Services transfer pricing specialists and guest speakers

Further details will be sent to you in early 2010.

Transfer pricing master series for financial services professionals

Increasing regulation and explicit scrutiny from tax authorities relating to transfer pricing, combined with unprecedented turbulence in the world’s financial markets have resulted in a heightened awareness of transfer pricing amongst multinational financial institutions, and an increasing number of challenges to be avoided.

As the global economic environment moves into recovery, taxpayers need to ensure that the hard lessons learnt are applied and not forgotten, that the models put in place during recessionary times continue to be defensible, and that they

For questions on the Master Series in each location:

New York FS Transfer Pricing Masters Series, please contact Karen Hui at karen.y.hui@ us.pwc.com, Tel: +1 646 471 1083

Munich FS Transfer Pricing Masters Series, please contact Manuel Imhof at m.imhof@ de.pwc.com, Tel: +49 069 9585 6338

Tokyo FS Transfer Pricing Masters Series, please contact Ryann Thomas at ryann. thomas@jp.pwc.com, Tel: +81 (3) 5251 2356

To view any of the articles listed above, or any other contributions to the Pricing Knowledge Network, please click view PKN and select the archive tab.

PricewaterhouseCoopers • A publication for financial services industry tax and transfer pricing professionals • February 2010

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