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The Resource Transfer pricing and dispute resolution: aligning strategy and execution

Transfer pricing and dispute resolution: aligning strategy and execution

Label
Transfer pricing and dispute resolution: aligning strategy and execution
Title
Transfer pricing and dispute resolution: aligning strategy and execution
Contributor
Subject
Language
eng
Summary
This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies' transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of advance pricing agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Bakker, A.J
  • Levey, M.M
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • dispute resolution
  • risk management
  • audit
  • appeal
  • MAP
  • arbitration
  • Arbitration Convention
  • APA
  • intra-group services
  • triangular cases
  • case law
  • procedural tax law
  • documentation requirements
  • transfer pricing adjustment
  • double taxation relief
  • tax authorities
Label
Transfer pricing and dispute resolution: aligning strategy and execution
Instantiates
Publication
Contents
  • Introduction to transfer pricing and dispute resolution
  • Wrappe, S.C.
  • ; p. 1-14
  • Dispute channels
  • Arendsen, S.
  • ; p. 15-37
  • International developments
  • van Herksen, M.
  • ; p. 39-81
  • Australia
  • Tang, R.
  • Spirason, D.
  • ; p. 83-128
  • Brazil
  • Natale, M.
  • Nicacio, C.
  • ; p. 129-177
  • Canada
  • Francescucci, D.
  • Keshvani, S.
  • ; p. 179-244
  • China
  • Chi, Cheng
  • Yin Leung, Ho
  • ; p. 245-278
  • France
  • Gibert, B.
  • ; p. 279-320
  • Germany
  • Stuffer, W.
  • Lang, R.
  • Reichardt, C.
  • ; p. 321-363
  • India
  • Nayak, R.
  • Rao, S.
  • ; p. 365-416
  • Japan
  • Miyatake, T.
  • ; p. 417-469
  • Mexico
  • Curiel García, M.
  • ; p. 471-505
  • Netherlands
  • Sporken, E.
  • van der Vegt, J.
  • Dols, H.
  • ; p. 507-556
  • South Africa
  • Horak, W.
  • Kotze, J.
  • ; p. 557-597
  • United Kingdom
  • Croall, P.
  • Clayson, M.
  • ; p. 599-636
  • United States
  • Hill, L.M.
  • ; p. 637-685
Extent
XXXVIII, 768 p.
Isbn
9789087221003
Label
Transfer pricing and dispute resolution: aligning strategy and execution
Publication
Contents
  • Introduction to transfer pricing and dispute resolution
  • Wrappe, S.C.
  • ; p. 1-14
  • Dispute channels
  • Arendsen, S.
  • ; p. 15-37
  • International developments
  • van Herksen, M.
  • ; p. 39-81
  • Australia
  • Tang, R.
  • Spirason, D.
  • ; p. 83-128
  • Brazil
  • Natale, M.
  • Nicacio, C.
  • ; p. 129-177
  • Canada
  • Francescucci, D.
  • Keshvani, S.
  • ; p. 179-244
  • China
  • Chi, Cheng
  • Yin Leung, Ho
  • ; p. 245-278
  • France
  • Gibert, B.
  • ; p. 279-320
  • Germany
  • Stuffer, W.
  • Lang, R.
  • Reichardt, C.
  • ; p. 321-363
  • India
  • Nayak, R.
  • Rao, S.
  • ; p. 365-416
  • Japan
  • Miyatake, T.
  • ; p. 417-469
  • Mexico
  • Curiel García, M.
  • ; p. 471-505
  • Netherlands
  • Sporken, E.
  • van der Vegt, J.
  • Dols, H.
  • ; p. 507-556
  • South Africa
  • Horak, W.
  • Kotze, J.
  • ; p. 557-597
  • United Kingdom
  • Croall, P.
  • Clayson, M.
  • ; p. 599-636
  • United States
  • Hill, L.M.
  • ; p. 637-685
Extent
XXXVIII, 768 p.
Isbn
9789087221003

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