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Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics

Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics

Author: Raffaele Petruzzi; Giammarco Cottani; Michael Lang
Publisher: Kluwer Law International
ISBN: 9789403535159
Published In: June 2022
Format: Hardback
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 1,669.30

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Description
Contents
Author

Details

Fundamentals of Transfer Pricing, the second volume of a two-volume book set on the nature of transfer pricing, expounds on how the growing body of applicable rules works in practice. The preceding volume subtitled General Topics and Specific Transactions was centred on basic principles and specialized topics. The current volume augments the scope of the first volume, particularly concerning industry specifics, regional considerations, the use of new technologies, and the intersection between transfer pricing rules and other disciplines.

What’s in this book:

Akin to the first volume, stakeholding contributors from government, multinational companies, international organizations, advisory groups, and academia offer fully apprised perspectives, both general and specific, on the practical application of transfer pricing rules. With several examples and relevant international judicial precedents, the authors magnify the first volume in the following ways:

extended analysis of particular business sectors, including automotive, banking, consumer goods, insurance, IT, oil and gas, and pharmaceuticals;
specific jurisdictional coverage of the United States, the European Union, Brazil, China, and India;
detailed presentation of the use of new technologies by both taxpayers and tax authorities; and
further in-depth analysis of transfer pricing’s interaction with various fields of law.

How this will help you:

This authoritative source of pragmatic guidance will keep advisors, in-house practitioners, government officials, and academics worldwide abreast with all the trivia they need to make headway in addressing the complex facets of the current transfer pricing environment.

Editors

Assistant Editors

Contributors

List of Figures

List of Tables

List of Abbreviations

Preface

Chapter 14 Automotive Sector

Greg Gehauf & Axel Eigelshoven

Chapter 15 Transfer Pricing in the Banking and Asset Management Sector (Including Digitalization)

Eva Frehner

Chapter 16 Transfer Pricing in the Commodities Trade Sector

Kalale Mambwe

Chapter 17 Transfer Pricing in the Fast-Moving Consumer Goods Sector

Martin Lagarden & Robert Risse

Chapter 18 Transfer Pricing in the Insurance Sector

Velio Alessandro Moretti

Chapter 19 Transfer Pricing in the IT Sector

Niraja Srinivasan, Katarina Petovska, Tatiana Amba & Srini Lalapet

Chapter 20 Transfer Pricing in the Oil and Gas Sector

Barend Broen & Erik Jan van Sten

Chapter 21 Transfer Pricing in the Pharmaceutical and Life Sciences Sector

Florian Zirnstein & Philipp Kaiser

Chapter 22 Transfer Pricing in Brazil

Gabriela Capristano & Andrea Chaves

Chapter 23 Transfer Pricing in China

Shimeng Lan

Chapter 24 Transfer Pricing in the European Union

Jérôme Monsenego

Chapter 25 India

Rahul Mitra, Nitin Narang & Tarini Nijhara

Chapter 26 Transfer Pricing in the United States

David Rosenbloom & Neal Kochman

Chapter 27 Use of New Technologies in Transfer Pricing by Taxpayers

Dorottya Kovács

Chapter 28 Use of New Technologies in Transfer Pricing by Tax Authorities

Gabriela Capristano Cardoso & Sing Yuan Yong

Chapter 29 Transfer Pricing and Antitrust Rules

Marco D’Ostuni & Jacopo Figus Diaz

Chapter 30 TP and Customs Valuation

Karol Adam Dziwinski & Luximan Babajee

Chapter 31 Transfer Pricing and VAT

Pietro Bricchetto & Karol Dziwinski

Index

Raffaele Petruzzi

WU Transfer Pricing Center; L&P Global; Ludovici Piccone & Partners
Managing Director; CEO; Of Counsel

Dr. Raffaele Petruzzi, LL.M., is the Managing Director of the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU