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Transfer Pricing Developments Around the World 2022

Transfer Pricing Developments Around the World 2022

Author: Michael Lang; Raffaele Petruzzi
Publisher: Kluwer Law International
ISBN: 9789403546032

Previous Edition ISBN: 9789403535258
Published In: October 2022
Format: Hardback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Transfer Pricing Developments Around the World 2022 is a unique and thorough book providing a detailed, issue-by-issue analysis of the current state of transfer pricing developments along with suggestions for future solutions to the problems raised. Exhaustive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase globally at every level of government and international policy with a widespread impact on countries’ legislations, administrative guidelines, and jurisprudence.

What’s in this book:

Delving deep into the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book furnishes eight topic-based chapters penned by international experts on transfer pricing. This informative book elucidates the following topics:

Global Transfer Pricing Developments
Transfer Pricing Developments in the European Union
Transfer Pricing Developments in Developing Countries and Emerging Economies
Transfer Pricing Developments in the United States
Transfer Pricing in the Post-COVID-19 Era
Transfer Pricing and Substance
Transfer Pricing and Business Restructurings (including hard-to-value intangibles)
Transfer Pricing and New Technologies

This book is an in-depth analysis of the intense work of international organizations such as the OECD, UN, and other international organizations, and the EU.

How this will help you:

This expansive compendium will prove to be of immeasurable value to the various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials as well as to tax lawyers, in-house counsel, and interested academics in facilitating efficient dialog and a coordinated approach to transfer pricing in the future.

Preface

CHAPTER 1. Global Transfer Pricing Developments

Dorottya Kovács & Yasmin Lawson

CHAPTER 2. Transfer Pricing Developments in the EU

Isabel Verlinden, Jean-Philippe Van West & Stefaan De Baets

CHAPTER 3. Transfer Pricing - Recent developments in Emerging Markets and Developing Countries

Mukesh Butani & Seema Kejriwal

CHAPTER 4. Transfer Pricing Developments in the United States

Marc M. Levey

CHAPTER 5. Transfer Pricing Post-COVID-19

Gianni De Robertis, Anh Nguyen & Prita Subramanian

CHAPTER 6. The Substance of “Substance”: Does Law Have a Role in the Economics of Transfer Pricing – Competitor, Combatant or Collaborator?

Scott Wilkie

CHAPTER 7. Have current developments outdated Chapter IX of the OECD TPG? Re-evaluating transfer pricing for HTVI

Monique van Herksen, Clive Jie-A-Joen & Önder Albayrak

CHAPTER 8. A review of current technologies applied to transfer pricing: technological tools applied for small- and medium-scale transfer pricing processes

Marta Milewska & Carlos Mallen

Index