
Product Line | Kluwer Law International |
|---|---|
Product SKU | 10059163-0003 |
ISBN-13 | 9789403502922 |
Availability | Ships in 3-5 Business Days |
Last Updated | 2018-10-31 |
The pricing of goods, services, intangible property and financial instruments 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 their tax revenue from their jurisdictions.
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.
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
Chapter 3
Argentina
Matías Federico Lozano & Cristian E. Rosso Alba
Chapter 4
Australia
Stean Hainsworth
Chapter 5
Belgium
Natalie Reypens
Chapter 6
Brazil
Luís Rogério Farinelli, Cristiane M.S. Magalhães, Stephanie Makin & Nathália Fraga
Chapter 7
Canada
Matt Billings
Chapter 8
China
Glenn DeSouza
Chapter 9
France
Serge Lambert & Arnaud Le Boulanger
Chapter 10
Germany
Angelika Thies
Chapter 11
Hong Kong
Steven Carey & Douglas Fone
Chapter 12
Indonesia
Douglas Fone & Steven Carey
Chapter 13
Ireland
Joe Duffy & Barry McGettrick
Chapter 14
Israel
Jonathan Lubick
Chapter 15
Italy
Marco Valdonio, Aurelio Massimiano & Mirko Severi
Chapter 16
Malaysia
Douglas Fone & Steven Carey
Chapter 17
Mexico
Yoshio Uehara
Chapter 18
The Netherlands
Rogier Sterk & Robert Jan van Lie Peters
Chapter 19
Singapore
Douglas Fone & Steven Carey
Chapter 20
South Korea
Tae Yeon (TY) Nam, Jae Suk (JS) Park & Christopher Sung
Chapter 21
Spain
Pilar Barriguete
Chapter 22
United Kingdom
Andrew Cousins, Daniel Othmann & Ted Keen
Chapter 23
United States
Jill Weise, Stefanie Perrella, Rod Koborsi & Jay Hudson
Chapter 24
Vietnam
Steven Carey, Tu Ha Anh & Douglas John Fone
Annexes
Annex I
Transfer Pricing Rules Summary
Annex II
Transfer Pricing Implementation Checklist
Table of Cases
Index
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