Boeken Transfer Pricing Specialist

OECD transfer pricing guidelines for multinational enterprises and tax administrations

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the …

Management for Professionals - Transfer Pricing in One Lesson

This book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes the reader with the basic concepts without getting sidetracked by tax law. In turn, the book draws on case studies to demonstrate the identification and application of appropriate transfer pricing methods for the …

Transfer Pricing Developments Around the World 2022

Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policy with a far-reaching impact on countries’ legislations, administrative guidelines, and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments along …

Transfer Pricing Strategies

During the last two decades, the world has witnessed a massive regional and financial integration. Many countries around the globe have joined number of free trade and capital flight agreements, aiming to smooth trade streaming among them, lifting up many barriers on trade exchange. The movement of capital becomes easy and swift. MNEs can choose …

Intercompany Agreements for Transfer Pricing Compliance

Fundamentals of Transfer Pricing

This is Part Two of a crucially significant two-volume set on the nature of transfer pricing that fully elucidates how the growing body of applicable rules works in practice. The preceding volume, subtitled General Topics and Specific Transactions, focused on basic principles and specialized topics. This volume enlarges the scope of the first volume, particularly …

Contributions to Finance and Accounting- Transfer Pricing in Manufacturing

Transfer pricing is considered a new and complex concept in terms of guidelines and regulations. In this context, more and more academics and tax professionals are interested in understanding the mechanism of a transfer pricing analysis. The main objective of the book is to help them in this process by presenting in a practical approach …

Exchange Traded Funds Sovereign Wealth Funds, Transfer Pricing, & Cyber Crimes

Transfer Pricing and the Arm's Length Principle in International Tax Law

The proposed book analyzes the legal basis for the arm's length principle and the contents of the principle in U.S. tax law as well as the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the US., Canada, Australia, United Kingdom, Germany, France, …

International Transfer Pricing

Following legislative changes, this report sheds light on the contentious area of international transfer pricing (ITP) by moving away from primary tax focus. By examining one specific intra-group, cross-border transaction between 12 MNEs, the resulting micro-level of analysis provides a qualitative, in-depth understanding of ITP within the financial services, manufacturing and service sectors.