The increasing importance of transfer pricing regulations : a worldwide overview

Resource Information

The work The increasing importance of transfer pricing regulations : a worldwide overview 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, Continuing Resources.

Label

The increasing importance of transfer pricing regulations : a worldwide overview

Creator

• Riedel, N
• Spengel, C
• Zinn, T

Subject

• cost plus method
• documentation requirements
• intercompany transaction
• penalties
• APA
• profit split method
• resale price method
• statute of limitations
• transfer pricing
• profit shifting
• CUP method
• TNMM

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),

Geographic coverage

International

Language note

English