Boeken Transfer Pricing Manager

Funds Transfer Pricing A Complete Guide - 2021 Edition

Are there any restrictions on your organizations business during a transfer pricing audit? Are upgrade kits available for individual applications or the complete application pack? Do you have a target management liquidity surplus or shortfall at the consolidated level? How can the model encourage the use of and movement towards common systems and services? How …

Funds Transfer Pricing A Complete Guide - 2020 Edition

Is simply deviating from the existing trading model enough to trigger an exit charge? Has a trend developed wherein your organization assumes increased risk without receiving increased rewards? What problems should a replacement rate fix? Is the spread to Investment Benchmark positive? Do restrictions on the sale or transfer of a security affect its fair …

Global Transfer Pricing

Now in its fourth edition, Global Transfer Pricing: Principles and Practices continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation. It offers readers an overall view of transfer pricing as it is practised today, including the 2017 changes to OECD transfer pricing guidance following the Base …

Introduction to Transfer Pricing

Transfer pricing refers to the pricing of cross-border intercompany transactions. In the context of taxation, the main aim of transfer pricing is to share the income 舒 and thus, the tax base 舒 of multinational enterprises between the countries where they are doing business. The importance of transfer pricing has significantly expanded over the last …

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 …

Fundamentals of Transfer Pricing

About this book: Fundamentals of Transfer Pricing aims to capture the concepts and fundamental principles of transfer pricing by providing theoretical and practical knowledge on transfer pricing topics. 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 …

Transfer Pricing and Value Creation

Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to permeate not only Transfer Pricing language but also wider allocation rules and anti-abuse provisions in international tax law. The notion of ‘Value Creation’ reframes the interpretation and application …

Decoding Transfer Pricing for Selling Functions

Manuale del transfer pricing

Il Manuale del Transfer Pricing, giunto alla V edizione, è un punto di riferimento sul transfer pricing per studiosi, professionisti e managers d’azienda da cui trarre risposte certe, sia dal punto di vista giuridico-economico che sotto il profilo applicativo e pratico, a problemi complessi quali quelli attinenti i prezzi di trasferimento infragruppo. Questa nuova edizione …

Le novità del Transfer Pricing

Il Volume “Il Transfer Pricing” si ripropone di fornire un approfondimento in chiave critica delle principali novità che, sia a livello nazionale, sia sul piano internazionale, hanno di recente riguardato la materia del transfer pricing. I recenti sviluppi nel contesto italiano sui prezzi di trasferimento hanno portato all’adozione dell’art. 26 del D.L. 78/2010 (“Misure urgenti …