
Guide to International Transfer Pricing. Law, Tax Planning and Compliance Strategies
3rd Edition
Author: Ceteris US LLC
Price: $342.23
Author: Ceteris US LLC
Price: $342.23
Description
The pricing of goods and services within a multi-divisional organization, particularly in regard to cross-border transactions, has emerged as one of the most contentious areas of international tax law.
This is due in no small measure to the rise of transfer pricing regulations as governments seek to stem the flow of tax revenue overseas, making the issue one of great importance to multinational corporations.
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 14 country chapters covering domestic transfer pricing issues in a variety of key national jurisdictions.
This is due in no small measure to the rise of transfer pricing regulations as governments seek to stem the flow of tax revenue overseas, making the issue one of great importance to multinational corporations.
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 14 country chapters covering domestic transfer pricing issues in a variety of key national jurisdictions.
Table of Contents
General Editors Information.
List of Contributors.
List of Abbreviations.
Preface .
General Reports.
CHAPTER 1 Overview/Best Practices
Mark Bronson, Michelle Johnson & Kate Sullivan.
CHAPTER 2 OECD Guidelines
Jonathan Lubick, Stéphane Gelin & Elfie Ossard-Quintaine.
CHAPTER 3 Argentina
Cristian E. Rosso Alba & Matías Federico Lozano.
CHAPTER 4 Australia
Angela Susan Davenport & Shannon Smit.
CHAPTER 5 Belgium
Natalie Reypens.
CHAPTER 6 Brazil
Luís Rogério Farinelli, Cristiane M.S. Magalhães & Pedro L.S. Messetti Machado Associados.
CHAPTER 7 Canada
Merv Edwards & Dean Morris.
CHAPTER 8 China
Glenn DeSouza.
CHAPTER 9 France
Félicie Bonnet & Arnaud Le Boulanger.
CHAPTER 10 Germany
Angelika Thies.
CHAPTER 11 Israel
Jonathan Lubick.
CHAPTER 12 Italy
Fabio Aramini, Stefano Chirichigno, Federico Raffaelli, Massimo Pellecchia, Vittoria Segre.
CHAPTER 13 Mexico
Iván Díaz Barreiro & Edgar Antúnez.
CHAPTER 14 The Netherlands
Patrick van Oppen and Rogier Sterk.
CHAPTER 15 South Korea
Tae Yeon (TY) Nam, Jae Suk (JS) Park & Christopher Sung.
CHAPTER 16 United Kingdom
Gareth Green.
CHAPTER 17 United States
Mark Madrian & Jill Weise.
Annexes.
Annex I Transfer Pricing Rules Summary.
Annex II Transfer Pricing Implementation Checklist.
Table of Cases.
Index.