Guide to International Transfer Pricing: Best practices and the OECD Guidelines

Author: Mark Bronson; Michelle Johnson; Kate Sullivan; Leow Mui Lee; Bernice Tan; Dr Veerinderjeet Singh
Publisher: CCH Malaysia
ISBN: 9789814359153
Published In: September 2011
Format: Paperback
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Guide to International Transfer Pricing — Best practices and the OECD Guidelines is a practical work that presents an overview of the fundamental concepts applied in transfer pricing and provides guidance on an array of critical transfer pricing issues. Its primary objective is to arm the various constituents impacted by transfer pricing – from tax directors, legal counsel, accounting and operations personnel to CFOs and outside advisors – with the knowledge base and resources needed for effective transfer pricing decision-making. A particular focus is on practical guidance and implementation, enabling the reader to execute a coordinated, cost-effective approach to global policies and documentation needs.

Features:

• Provides an overview of the fundamental concepts applied in transfer pricing

• Aids readers in maintaining legal compliance with local country tax laws while reducing tax burdens via effective transfer pricing structures

• Practical guidance on a wide array of critical transfer pricing issues, enabling readers to execute a coordinated, cost-effective approach to global policies and documentation needs

• Provides tax directors, legal counsels, Chief Financial Officers, accounting and operations personnel and external advisors with the resources needed for effective transfer pricing decision-making

CHAPTER 1: OVERVIEW/BEST PRACTICES OVERVIEW/BEST PRACTICES
- What Is Transfer Pricing and Why Does It Exist?
- Transfer Pricing Lifecycle
- Resources for Basic Information on Transfer Pricing Rules and Regulations, Documentation Requirements and Penalties
- Conclusion

CHAPTER 2: OECD Transfer Pricing Guidelines
- The Organisation for the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines

Chapter 1 is written by Mark Bronson, Michelle Johnson and Kate Sullivan from Ceteris.

Chapter 2 is written by Leow Mui Lee and Bernice Tan, with Dr Veerinderjeet Singh as Consultant Editor from Taxand Malaysia Sdn Bhd.