Store Guide to International Transfer Pricing. Law, Tax Planning and Compliance Strategies, Seventh Edition
Guide to International Transfer Pricing. Law, Tax Planning and Compliance Strategies,  Seventh Edition by DUFF

Guide to International Transfer Pricing. Law, Tax Planning and Compliance Strategies, Seventh Edition

By Duff Phelps
Format
Softcover
$345.00

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Overview

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.

Last Updated 10/02/2017
Product Line Kluwer Law International
ISBN 9789041190499
SKU 10059163-0002
Table of Contents

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 & Danny Beeton           

CHAPTER 3 Argentina   

Matías Federico Lozano & Cristian E. Rosso Alba            

CHAPTER 4 Australia     

Shannon Smit & Adriana Calderon        

CHAPTER 5 Belgium       

Natalie Reypens             

CHAPTER 6 Brazil            

Luís Rogério Farinelli, Cristiane M.S. Magalhães, Stephanie Makin & Amanda Alves Brandão  

CHAPTER 7 Canada        

John Hollas       

 CHAPTER 8 China

Glenn DeSouza

CHAPTER 9 France         

Félicie Bonnet & Arnaud Le Boulanger  

 CHAPTER 10 Germany

ANGELIKA THIES             

CHAPTER 11 Ireland      

Joe Duffy & Barry McGettrick

 CHAPTER 12 Israel         

Jonathan Lubick             

CHAPTER 13 Italy            

Marco Valdonio, Aurelio Massimiano & Mirko Severi   

CHAPTER 14 Mexico      

Yoshio Uehara & Gustavo Méndez        

CHAPTER 15 The Netherlands  

Rogier Sterk

CHAPTER 16 South Korea           

Tae Yeon (TY) Nam, Jae Suk (JS) Park & Christopher Sung          

CHAPTER 17 United Kingdom   

Shiv Mahalingham        

Chapter 18 United States           

Jill Weise, Stefanie Perrella, Rod Koborsi & Jay Hudson

Annexes:

ANNEX I Transfer Pricing Rules Summary

ANNEX II Transfer Pricing Implementation Checklist

Index

Volumes