Guide to international transfer pricing : law, tax planning and compliance strategies

Resource Information

The work Guide to international transfer pricing : law, tax planning and compliance strategies represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Guide to international transfer pricing : law, tax planning and compliance strategies

Contributor

• Duff & Phelps
• Heimert, A.M
• Michaelson, T.J

Subject

• CUP method
• OECD Transfer Pricing Guidelines
• TNMM
• arm's length principle
• cost plus method
• documentation requirements
• penalties
• resale price method
• tax compliance
• tax planning
• transfer pricing
• transfer pricing adjustment

Language

eng

Summary

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 book provides guidance on an array of critical transfer pricing issues. The guide includes country chapters covering domestic transfer pricing issues in a variety of key national jurisdictions

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction