Asia Pacific Transfer Pricing 2025
A collection of transfer pricing summaries of countries/territories in the Asia Pacific region
Type of publication: Technical
The Netherlands’ 30% Tax Ruling — What Expats and Employers Need to Know
AGN EMEA Tax Committee News
Discover the latest updates to the Netherlands’ 30% tax ruling for foreign employees in 2025. This article explains the revised rates, key eligibility criteria, and the end of the partial foreign taxpayer status — essential insights for expats and employers navigating Dutch tax benefits and compliance.
How Can Advance Mutual Agreements (AMAs) Help Resolve Double Taxation Agreement (DTA) Cases in Germany?
AGN EMEA Tax Committee News
A Practical Guide to Resolving Double Taxation Cases: Germany has concluded double taxation agreements with more than 90 countries worldwide. Applying these agreements does not always lead to the avoidance of double taxation in practice but sometimes leads to tax disputes due to the respective autonomous interpretation of the agreements by the participating contracting states.
INSIGHT: Your Gateway to Technical Excellence
Welcome to the latest issue of INSIGHT – The Technical Resource Center (TRC) magazine.
In an industry where change is the only constant, staying ahead of the curve is imperative. That’s where the Technical Resource Center (TRC) comes in. Its value-building tools and resources will help you stay ahead and thrive in our ever-evolving technical landscape. Expand your firm’s technical capabilities and meet complex client challenges.
AGN Taxpresso: 2024 – Issue 4
AGN Taxpresso is a quarterly publication featuring content provided by AGN Asia Pacific Tax Committee members. Keep yourself and your clients in the know with:
- Up-to-date information on tax developments in Asia Pacific countries.
- Current corporate world issues and hot topics affecting the respective countries’ economies and global development – including insight into the potential impact this could have.
- Annual budget announcements.
Is Your Business Ready for Germany’s 2024 Tax Reforms?
AGN EMEA Tax Committee News
Introduction
In March 2024, the business tax reform bill (“Growth Opportunity Act”), which has several changes, was introduced and legalized.
AGN Taxpresso: 2024 – Issue 3
AGN Taxpresso is a quarterly publication featuring content provided by AGN Asia Pacific Tax Committee members. Keep yourself and your clients in the know with:
- Up-to-date information on tax developments in Asia Pacific countries.
- Current corporate world issues and hot topics affecting the respective countries’ economies and global development – including insight into the potential impact this could have.
- Annual budget announcements.
Transfer Pricing Documentation in Switzerland: A Key Consideration for SMEs
AGN EMEA Tax Committee News
Introduction
Transfer pricing is a crucial issue – not only for multinational enterprises – but also for small and medium-sized enterprises (SMEs) operating in Switzerland. The tax authorities have increasingly focused on transfer pricing compliance to prevent base erosion and profit shifting (BEPS). In response, Swiss tax authorities have aligned their practices with the OECD Guidelines, adding certain Swiss-specific nuances that SMEs must understand when preparing transfer pricing documentation.
INSIGHT: Your Gateway to Technical Excellence
Welcome to the third issue of INSIGHT – The Technical Resource Center (TRC) magazine.
In an industry where change is the only constant, staying ahead of the curve is imperative. That’s where the TRC comes in. Its value-building tools and resources will help you stay ahead and thrive in our ever-evolving technical landscape. Expand your firm’s technical capabilities and meet complex client challenges.
AGN EMEA Tax Cards 2024
A summary of the most relevant taxes in Europe, the Middle East & Africa.