Guide to international transfer pricing : law, tax planning and compliance strategies
Author(s)
Bibliographic Information
Guide to international transfer pricing : law, tax planning and compliance strategies
Kluwer Law International, c2014
4th ed
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Includes index
Description and Table of Contents
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.
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, Stephane Gelin & Elfie Ossard-Quintaine. CHAPTER 3 Argentina Cristian E. Rosso Alba & Matias Federico Lozano. CHAPTER 4 Australia Angela Susan Davenport & Shannon Smit. CHAPTER 5 Belgium Natalie Reypens. CHAPTER 6 Brazil Luis Rogerio Farinelli, Cristiane M.S. Magalhaes & Pedro L.S. Messetti Machado Associados. CHAPTER 7 Canada Merv Edwards & Dean Morris. CHAPTER 8 China Glenn DeSouza. CHAPTER 9 France Felicie 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 Ivan Diaz Barreiro & Edgar Antunez. 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.
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