Fundamentals of transfer pricing : a practical guide

Resource Information

The work Fundamentals of transfer pricing : a practical guide 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

Fundamentals of transfer pricing : a practical guide

Contributor

• Cottani, G
• Lang, M
• Petruzzi, R
• Storck, A

Subject

• APA
• BEPS Project (OECD)
• CUP method
• CbCR
• MAP
• MNE
• PE
• State aid
• TNMM
• arm's length principle
• cost plus method
• customs valuation
• documentation requirements
• financial transaction tax
• intangibles
• intra-group financing
• intra-group services
• local file
• master file
• profit split method
• reorganization
• resale price method
• safe harbour
• tax authorities
• transactional profit methods
• transfer pricing

Language

eng

Summary

Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), the international tax law firm L&P - Ludovici Piccone & Partners, and the experiences from the annual advanced transfer pricing courses and conferences, this first edition of the book acts as a manual for understanding transfer pricing principles and their practical application. It provides a balanced approach by first detailing the basics of transfer pricing and second proceeding to specific topics that are highly relevant in today's tax environment. In analysing the topics, the work undertaken by the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund and other international organizations is considered. Moreover, the book contains several practical examples, judicial precedents and illustrative explanations to complement the understanding

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction