Home >
eDM >
Transfer Pricing >
Guide to International Transfer Pricing: Law, Tax Planning and Compliance Strategies 6th Edition

Guide to International Transfer Pricing: Law, Tax Planning and Compliance Strategies 6th Edition

Author: Duff & Phelps; A. Michael Heimert; T. J. Michaelson
Publisher: Kluwer Law International
ISBN: 9789041169082

Previous Edition ISBN: 9789041161246
Published In: September 2016
Format: Paperback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Download Order Form

Add to Wishlist
| Add to Compare

Description
Contents

Details

In Guide to International Transfer Pricing, global practitioners address both the general issues that surround transfer pricing, including the Organisation for Economic Co-operation of Development’s (OECD) fifteen-item Base Erosion and Profit Shifting (BEPS) plan and the specific rules and issues that any company must concern itself with in various jurisdictions around the world. Tax authorities around the globe are increasingly scrutinizing the intercompany pricing practices of taxpayers and enacting rules and regulations to ensure an appropriate allocation of income among the various tax jurisdictions in which a multinational company operates. In addition, a growing number of tax authorities have established documentation requirements to demonstrate appropriate transfer pricing policies, with penalty provisions for non-compliance. Not only must a multinational company understand the different nuances in the transfer pricing laws and their practical interpretation in each local country, but it must also appreciate that by operating in jurisdictions with varying tax rates, transactional structures or intercompany pricing policies can impact the multinational’s global effective tax rate.

What’s in this book:

This guide is a collaboration of many transfer pricing experts from around the world with experience gained from assisting multinationals in implementing planning and compliance strategies, and their insights into dealing with local tax authorities. Key features of this book include:

overview of fundamental concepts applied in transfer pricing;
country-specific profiles that compare and contrast rules and real-world applications over multiple jurisdictions, including those likely to adopt BEPS; and
practical guidance and implementation, enabling the reader to execute a coordinated, cost-effective approach to global policies and documentation needs.

How this will help you:

This thoroughly practical work provides guidance on an array of critical transfer pricing issues. The guide’s relevance is further enhanced by the inclusion of country chapters, covering domestic transfer pricing issues in a variety of key national jurisdictions. The primary objective of this book is to arm the constituents impacted by transfer pricing, including tax directors, legal counsel, accounting and operations personnel, CFOs and outside advisors, with the knowledge base and resources needed for effective transfer pricing decision-making.

Editors

Contributors

List of Abbreviations

Preface

CHAPTER 1 Overview/Best Practices

Michelle Johnson, Justin Radziewicz & Uday Singh

CHAPTER 2 OECD Transfer Pricing Guidelines

Andrew Cousins & Danny Beeton

CHAPTER 3 Argentina

Matías Federico Lozano & Cristian E. Rosso Alba

CHAPTER 4 Australia

Shannon Smit & Adriana Calderon