Guide to International Transfer Pricing
Law, Tax Planning and Compliance Strategies
Published on 1. April 2014
Book
Hardback
940 pages
978-90-411-5293-0 (ISBN)
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.
More details
Edition
Revised ed.
Language
English
Place of publication
Zuidpoolsingel
Netherlands
Weight
1497 gr
ISBN-13
978-90-411-5293-0 (9789041152930)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Additional editions
Book
09/2010
Kluwer Law International
€307.51
Article exhausted; check for reprint
Previous edition
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Guide to International Transfer Pricing
Law, Tax Planning and Compliance Strategies, 3rd Edition
Book
01/2013
3rd Edition
Kluwer Law International
€323.86
Article exhausted; check for reprint
Content
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.
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.