Resolving Transfer Pricing Disputes A Global Analysis

1. Introduction Ian Roxan;

2. The transfer pricing problem Eduardo Baistrocchi;

Part I. North America and Europe:

3. Transfer pricing disputes in the United States of America Reuven S. Avi-Yonah;

4. Transfer pricing disputes in Canada David G. Duff and Byron Beswick;

5. Transfer pricing disputes in the European Union Philip Gillett;

6. Transfer pricing in Germany Andreas Oestreicher;

7. Transfer pricing in Spain Violeta Ruiz Almendral;

8. Transfer pricing disputes in the United Kingdom Ian Roxan;

Part II. Asia-Pacific:

9. Transfer pricing disputes in Australia Richard Vann;

10. Transfer pricing disputes in Japan Toshio Miyatake;

11. Transfer pricing disputes in the Republic of Korea Hun Park;

12. Transfer pricing in Singapore Stephen Phua Lye Huat;

Part III. BRIC Countries:

13. Transfer pricing disputes in Brazil Isabel Calich and Joao Dacio Rolim;

14. Transfer pricing disputes in the Russian Federation Andrey Shpak;

15. Transfer pricing disputes in India Mukesh Butani;

16. Transfer pricing disputes in China Jinyan Li;

Part IV. South America, Middle East and Africa:

17. Transfer pricing disputes in Argentina Eduardo Baistrocchi;

18. Transfer pricing disputes in Chile Juan Pablo Guerrero Daw;

19. Transfer pricing disputes in Israel Ofer Granot and Yoram Margalioth;

20. Transfer pricing disputes in Africa Lee Corrick;

21. Transfer pricing dispute resolution: the global evolutionary path (1799–2011) Eduardo Baistrocchi;

22. Resolving transfer pricing disputes: an analysis of the globe Ian Roxan.