The Resource The increasing importance of transfer pricing regulations : a worldwide overview

The increasing importance of transfer pricing regulations : a worldwide overview

Label
The increasing importance of transfer pricing regulations : a worldwide overview
Title
The increasing importance of transfer pricing regulations : a worldwide overview
Creator
Subject
Language
eng
Summary
Intercompany transactions generally offer the opportunity to shift income from one jurisdiction to the other, which may be a valuable instrument for multinationals to reduce the overall tax burden. At the same time, profit shifting imposes risk to governments as it may reduce tax revenues. More and more governments are, therefore, introducing and extending transfer pricing regulations in order to combat profit shifting through intercompany transactions. This study examines forty-four countries and analyses the development of different aspects of transfer pricing regulations over a time period of nine years (2001-2009). In order to show the differences of the regulations in a single measure, an attempt is made to categorize transfer pricing regulations regarding their stringency and impact. The results of the categorization confirm not only the increasing importance of transfer pricing regulations, but also offer very useful and valuable information for future research
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
  • Zinn, T
  • Riedel, N
  • Spengel, C
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intercompany transaction
  • profit shifting
  • CUP method
  • resale price method
  • cost plus method
  • profit split method
  • TNMM
  • documentation requirements
  • penalties
  • statute of limitations
  • APA
Label
The increasing importance of transfer pricing regulations : a worldwide overview
Instantiates
Publication
Label
The increasing importance of transfer pricing regulations : a worldwide overview
Publication

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      52.37366609999999 4.9336932
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