The Resource Fundamentals of transfer pricing : general topics and specific transactions
Fundamentals of transfer pricing : general topics and specific transactions
Resource Information
The item Fundamentals of transfer pricing : general topics and specific transactions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Fundamentals of transfer pricing : general topics and specific transactions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- xxvii, 516 p.
- 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
- Isbn
- 9789403517315
- Label
- Fundamentals of transfer pricing : general topics and specific transactions
- Title
- Fundamentals of transfer pricing : general topics and specific transactions
- Subject
-
- APA
- BEPS Project (OECD)
- CUP method
- CbCR
- MAP
- PE
- TNMM
- allocation of profits
- arm's length principle
- comparability analysis
- cost plus method
- dispute resolution
- documentation requirements
- intangibles
- intra-group financing
- intra-group services
- local file
- master file
- profit split method
- reorganization
- resale price method
- safe harbour
- transactional profit methods
- transfer pricing
- Language
- 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
- 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
- 9789403517315
- Isbn Type
- (web-pdf)
- Label
- Fundamentals of transfer pricing : general topics and specific transactions
- 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
- 9789403517315
- Isbn Type
- (web-pdf)
Subject
- APA
- BEPS Project (OECD)
- CUP method
- CbCR
- MAP
- PE
- TNMM
- allocation of profits
- arm's length principle
- comparability analysis
- cost plus method
- dispute resolution
- documentation requirements
- intangibles
- intra-group financing
- intra-group services
- local file
- master file
- profit split method
- reorganization
- resale price method
- safe harbour
- transactional profit methods
- transfer pricing
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