Transfer Pricing Developments Around the World 2024

Author: Raffaele Petruzzi; Michael Lang
Publisher: Kluwer Law International
ISBN: 9789403526287

Previous Edition ISBN: 9789403501673
Published In: October 2024
Format: Hardback
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

Transfer Pricing Developments Around the World 2024 is a book furnishing an in-depth, issue-by-issue analysis of transfer pricing developments worldwide and suggestions for future solutions to the problems raised. Exhaustive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to augment globally at every level of government and international policymakers, with a far-reaching impact on countries’ legislations, administrative guidelines, and jurisprudence.

What’s in this book:

Sprouting from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book tenders seven topic-based chapters penned by international experts on transfer pricing. Significantly assisting in defining recent transfer pricing issues around the world, it encompasses the following topics:

Global Transfer Pricing Developments;
Transfer Pricing and Amount B;
Transfer Pricing and BEFIT;
The EC’s Transfer Pricing Directive Proposal;
Transfer Pricing and Profit Attribution to New-Age Permanent Establishments;
Transfer Pricing and ESG; and
Transfer Pricing and New Technologies.

The profound work of international organizations, such as the OECD, the UN, and the EU, is thoroughly analysed in this book.

How this will help you:

The thorough analysis will be highly appreciated by various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, government officials and tax lawyers, in-house counsel, and interested academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.

Editors

Contributors

Preface

CHAPTER 1 Global Transfer Pricing Developments
Erika Scuderi & Raphael Holzinger

CHAPTER 2 Transfer Pricing Developments in the European Union
Isabel Verlinden, Stefaan De Baets & Jean-Philippe Van West

CHAPTER 3 Transfer Pricing Developments in the United States
Sean F. Foley, Kevin D. Kramer, Thomas D. Bettge, Lillie M. Sullivan & Joshua D. McConkey

CHAPTER 4 Transfer Pricing: Recent Developments in Developing Countries and Emerging Economies
Mukesh Butani & Seema Kejriwal

CHAPTER 5 Recent Developments on the Tax Challenges of the Digitalization of the Economy
Mary C. Bennett

CHAPTER 6 Recent Developments in Transfer Pricing and COVID-19
Gianni De Robertis

CHAPTER 7 Recent Developments on Transfer Pricing and Simplification Measures
Emily Muyaa

Index