Transfer Pricing Developments Around the World 2020

Transfer Pricing Developments Around the World 2020 presents and analyzes the most recent developments around the world in the area of transfer pricing and also discusses the developments on topics related to intra-group financing. Increasing regulation has made transfer pricing topics increasingly complex for both taxpayers and tax administrations. Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policy with far-reaching impact on countries’ legislations, administrative guidelines and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments along with suggestions for future solutions to the problems raised.

What’s in this book:
Emerging 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 offers eight topic-based chapters prepared by international experts on transfer pricing with practical and theoretical inputs. Examining the technology landscape and what combination of technology can help multinational enterprises and governments to reach more effective and timely levels of reporting accuracy, this book encompasses the following topics:

• Global Transfer Pricing Developments;
• Transfer Pricing Developments in the European Union;
• Transfer Pricing Developments in the United States;
• Transfer Pricing Developments in Developing Countries and Emerging Economies;
• Recent Developments on the Tax Challenges Arising from the Digitalization of the Economy (New Nexus Rules);
• Recent Developments on the Tax Challenges Arising from the Digitalization of the Economy (New Profit Allocation Rules);
• Recent Developments on Transfer Pricing and Intra-Group Financing; and
• Recent Developments on the Use of New Technologies for Transfer Pricing Analyses.

How this will help you:
By combining an academic and a practical approach and by allowing new materials and findings to be easily accessed in one place, this book will prove to be useful for all parties currently facing questions related to transfer pricing topics around the world. The detailed analysis will be of immeasurable value to the various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials as well as to tax lawyers, in-house counsel and academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.

Editors

Contributors

CHAPTER 1
Global Transfer Pricing Developments
Svitlana Buriak & Karol Dziwinski

CHAPTER 2
Recent Transfer Pricing Developments in the European Union
Wendy Nicholls & Svitlana Buriak

CHAPTER 3
Transfer Pricing Developments in the United States
Mark R. Martin & Mark J. Horowitz & Thomas D. Bettge

CHAPTER 4
Transfer Pricing Developments in Developing Countries and Emerging Economies
Emily Muyaa

CHAPTER 5
Recent Developments on the Tax Challenges Arising from the Digitalization of the Economy: New Nexus Rules
Isabel Verlinden & Stefaan De Baets

CHAPTER 6
Recent Developments on the Tax Challenges Arising from the Digitalization of the Economy (New Profit Allocation Rules)
Giammarco Cottani

CHAPTER 7
Recent Developments on Transfer Pricing and Intra-Group Financing
Amanda Pletz & Diana Kabir

CHAPTER 8
Recent Developments on the Use of New Technologies for Transfer Pricing
Sam Sim & Sid Paruthi

Index