Fundamentals of transfer pricing : general topics and specific transactions

Resource Information

The work Fundamentals of transfer pricing : general topics and specific transactions 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 : general topics and specific transactions

Contributor

• Cottani, G
• Lang, M
• Petruzzi, R

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