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Guide to International Transfer Pricing: Law, Tax Planning and Compliance Strategies, 8th Edition

Guide to International Transfer Pricing: Law, Tax Planning and Compliance Strategies, 8th Edition

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789403502922
  • Published In: November 2018
  • Format: Paperback , 1206 pages
  • Jurisdiction: Argentina, Australia, Belgium, Brazil, Canada, China, France, Germany, Hong Kong, Indonesia, International, Ireland, Israel, Italy, Malaysia, Mexico, Netherlands, Singapore, South Korea, Spain, U.K., U.S., Vietnam ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 3,150.00

HKD 3,055.50 Save HKD 94.50 (3%)

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  • 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 & Jay Hudson

    Chapter 2
    OECD Transfer Pricing Guidelines
    Andrew Cousins

    Chapter 3
    Argentina
    Matías Federico Lozano & Cristian E. Rosso Alba

    Chapter 4
    Australia
    Stean Hainsworth

    Chapter 5
    Belgium
    Natalie Reypens

    Chapter 6
    Brazil
    Luís Rogério Farinelli, Cristiane M.S. Magalhães, Stephanie Makin & Nathália Fraga

    Chapter 7
    Canada
    Matt Billings

    Chapter 8
    China
    Glenn DeSouza

    Chapter 9
    France
    Serge Lambert & Arnaud Le Boulanger

    Chapter 10
    Germany
    Angelika Thies

    Chapter 11
    Hong Kong
    Steven Carey & Douglas Fone

    Chapter 12
    Indonesia
    Douglas Fone & Steven Carey

    Chapter 13
    Ireland
    Joe Duffy & Barry McGettrick

    Chapter 14
    Israel
    Jonathan Lubick

    Chapter 15
    Italy
    Marco Valdonio, Aurelio Massimiano & Mirko Severi

    Chapter 16
    Malaysia
    Douglas Fone & Steven Carey

    Chapter 17
    Mexico
    Yoshio Uehara

    Chapter 18
    The Netherlands
    Rogier Sterk & Robert Jan van Lie Peters

    Chapter 19
    Singapore
    Douglas Fone & Steven Carey

    Chapter 20
    South Korea
    Tae Yeon (TY) Nam, Jae Suk (JS) Park & Christopher Sung

    Chapter 21
    Spain
    Pilar Barriguete

    Chapter 22
    United Kingdom
    Andrew Cousins, Daniel Othmann & Ted Keen

    Chapter 23
    United States
    Jill Weise, Stefanie Perrella, Rod Koborsi & Jay Hudson

    Chapter 24
    Vietnam
    Steven Carey, Tu Ha Anh & Douglas John Fone

    Annexes

    Annex I

    Transfer Pricing Rules Summary

    Annex II

    Transfer Pricing Implementation Checklist

    Table of Cases

    Index

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