Fundamentals of Transfer Pricing: General Topics and Specific Transactions - Couverture rigide

Couverture rigide

ISBN 10 : 9403517212 ISBN 13 : 9789403517216

Editeur : Kluwer Law International, 2021

Synopsis

Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduced transfer pricing rules into their domestic legislation. Indeed, it was estimated that profit shifting generated by the improper application of transfer pricing rules has resulted in global tax losses worth USD 500 billion for governments - 20% of all corporate tax revenues. It is thus imperative that all tax professionals thoroughly understand the nature of transfer pricing and how the growing body of applicable rules works in practice. In this crucially significant volume, stakeholders from government, multinational companies, international organisations, advisory groups and academia offer deeply informed perspectives, both general and specific, on the practical application of transfer pricing rules, taking into consideration all the most recent developments.

With approximately 160 practical examples and 90 relevant international judicial precedents, the presentation proceeds from general to more specialised topics. Such aspects of the subject as the following are thoroughly analysed:

• what is transfer pricing and the purpose of transfer pricing rules;
• the arm's length principle and its application;
• the consequences of a transaction not being in accordance with the arm's length principle;
• the transfer pricing methods;
• the mechanisms to avoid and resolve disputes;
• the transfer pricing documentation;
• the attribution of profits to permanent establishments;
• the transfer pricing aspects of specific transactions, such as services, financing, intangibles and business restructurings.

The application of transfer pricing legislation is arguably the most difficult task that taxpayers and tax authorities around the world must face. With this authoritative source of practical guidance, government officials, tax lawyers, in-house tax counsel, academics, advisory firms, the business community and other stakeholders worldwide will have all the detail they need to move forward in tackling this thorny aspect of the current tax environment.

Détails de l'édition

• Éditeur: Kluwer Law International
• Date d'édition: 2021
• Langue: anglais
• ISBN 10: 9403517212
• ISBN 13: 9789403517216
• Reliure: Relié
• Nombre de pages: 544
• Éditeur: Lang Michael, Cotani Giammarco, Petruzzi Raffaele
• Coordonnées du fabricant: non disponible
• Personne responsable: non disponible