Coverart for item
The Resource Fundamentals of transfer pricing : general topics and specific transactions

Fundamentals of transfer pricing : general topics and specific transactions

Label
Fundamentals of transfer pricing : general topics and specific transactions
Title
Fundamentals of transfer pricing : general topics and specific transactions
Contributor
Subject
Language
  • eng
  • eng
Summary
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 tax professionals thoroughly understand the nature of transfer pricing and how the growing body of applicable rules works in practice. In this 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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Cottani, G
  • Petruzzi, R
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • CUP method
  • resale price method
  • cost plus method
  • TNMM
  • transactional profit methods
  • profit split method
  • comparability analysis
  • dispute resolution
  • APA
  • safe harbour
  • MAP
  • documentation requirements
  • master file
  • local file
  • CbCR
  • BEPS Project (OECD)
  • allocation of profits
  • PE
  • intra-group services
  • intra-group financing
  • intangibles
  • reorganization
Label
Fundamentals of transfer pricing : general topics and specific transactions
Instantiates
Publication
Contents
  • Chapter 1: Introduction to transfer pricing
  • Petruzzi, R.
  • Cottani, G.
  • Sollund, S.
  • Prasanna, S.
  • ; p. 3-37
  • Chapter 2: Accurate delineation and recognition of actual transactions
  • Prasanna, S.
  • Petruzzi, R.
  • ; p. 39-69
  • Chapter 3: Transfer pricing methods : traditional transaction methods
  • Brown, M. (Melinda)
  • Orlandi, M.
  • ; p. 71-105
  • Chapter 4: Transfer pricing methods : transactional profit methods and other methods
  • Madelpuech, G.
  • Cardoso, G. Capristano
  • ; p. 107-139
  • Chapter 5: Comparability analysis
  • Prasanna, S.
  • Kovács, D.
  • ; p. 141-178
  • Chapter 6: Administrative approaches to preventing transfer pricing disputes
  • Buriak, S.
  • Striato, M.
  • ; p. 179-218
  • Chapter 7: Administrative approaches to resolving transfer pricing disputes
  • Piccone Ferrarotti, P.
  • Burkadze, E.
  • ; p. 219-257
  • Chapter 8: Transfer pricing documentation
  • Bremer, S.C.
  • ; p. 259-293
  • Chapter 9: Attribution of profits to permanent establishments
  • Holzinger, R.
  • ; p. 295-349
  • Chapter 10: Transfer pricing and services
  • Petruzzi, R.
  • ; p. 353-392
  • Chapter 11: Transfer pricing and financial transactions
  • Petruzzi, R.
  • ; p. 393-432
  • Chapter 12: Transfer pricing and intangibles
  • Cottani, G.
  • Ludovici, P.
  • Striato, M.
  • ; p. 433-463
  • Chapter 13: Transfer pricing and business restructurings
  • Prasanna, S.
  • Quattrocchi, Z.
  • ; p. 465-504
Extent
xxvii, 516 p.
Isbn
9789403517216
Isbn Type
(print)
Note
20210805
Label
Fundamentals of transfer pricing : general topics and specific transactions
Publication
Contents
  • Chapter 1: Introduction to transfer pricing
  • Petruzzi, R.
  • Cottani, G.
  • Sollund, S.
  • Prasanna, S.
  • ; p. 3-37
  • Chapter 2: Accurate delineation and recognition of actual transactions
  • Prasanna, S.
  • Petruzzi, R.
  • ; p. 39-69
  • Chapter 3: Transfer pricing methods : traditional transaction methods
  • Brown, M. (Melinda)
  • Orlandi, M.
  • ; p. 71-105
  • Chapter 4: Transfer pricing methods : transactional profit methods and other methods
  • Madelpuech, G.
  • Cardoso, G. Capristano
  • ; p. 107-139
  • Chapter 5: Comparability analysis
  • Prasanna, S.
  • Kovács, D.
  • ; p. 141-178
  • Chapter 6: Administrative approaches to preventing transfer pricing disputes
  • Buriak, S.
  • Striato, M.
  • ; p. 179-218
  • Chapter 7: Administrative approaches to resolving transfer pricing disputes
  • Piccone Ferrarotti, P.
  • Burkadze, E.
  • ; p. 219-257
  • Chapter 8: Transfer pricing documentation
  • Bremer, S.C.
  • ; p. 259-293
  • Chapter 9: Attribution of profits to permanent establishments
  • Holzinger, R.
  • ; p. 295-349
  • Chapter 10: Transfer pricing and services
  • Petruzzi, R.
  • ; p. 353-392
  • Chapter 11: Transfer pricing and financial transactions
  • Petruzzi, R.
  • ; p. 393-432
  • Chapter 12: Transfer pricing and intangibles
  • Cottani, G.
  • Ludovici, P.
  • Striato, M.
  • ; p. 433-463
  • Chapter 13: Transfer pricing and business restructurings
  • Prasanna, S.
  • Quattrocchi, Z.
  • ; p. 465-504
Extent
xxvii, 516 p.
Isbn
9789403517216
Isbn Type
(print)
Note
20210805

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...