Manuale del transfer pricing

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The item Manuale del transfer pricing represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: This reference book on transfer pricing is divided into five parts. The first part looks at the evolution of transfer pricing, its role in tax planning activities, and relevant domestic, EU, and international legislation, case law and practice. The second part deals with important issues and problems, such as the burden of proof, conflict solving, exchange of information, electronic signatures and invoicing, customs value, VAT, International Accounting Standards, transactions with tax havens, PEs, residence, common consolidated tax base, and penal tax law aspects. The third part discusses transfer pricing with regard to the different fields of application, such as movable and immovable property, intra-group services, e-commerce, and internal transfer pricing and its impact on the companies included in the tax consolidation. The fourth part analyses the applied methodological aspects of transfer pricing, such as value chain, juridical and organizational structure of the group, relevance models and functional analyses, risk management profiles, best method rule, comparability analyses, and comparables. The fifth part analyses the operative and practical outlines with regard to, among other things, the documentation arrangements according to the Code of Conduct, the benchmark study, and the transfer pricing policy

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Summary: This reference book on transfer pricing is divided into five parts. The first part looks at the evolution of transfer pricing, its role in tax planning activities, and relevant domestic, EU, and international legislation, case law and practice. The second part deals with important issues and problems, such as the burden of proof, conflict solving, exchange of information, electronic signatures and invoicing, customs value, VAT, International Accounting Standards, transactions with tax havens, PEs, residence, common consolidated tax base, and penal tax law aspects. The third part discusses transfer pricing with regard to the different fields of application, such as movable and immovable property, intra-group services, e-commerce, and internal transfer pricing and its impact on the companies included in the tax consolidation. The fourth part analyses the applied methodological aspects of transfer pricing, such as value chain, juridical and organizational structure of the group, relevance models and functional analyses, risk management profiles, best method rule, comparability analyses, and comparables. The fifth part analyses the operative and practical outlines with regard to, among other things, the documentation arrangements according to the Code of Conduct, the benchmark study, and the transfer pricing policy

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