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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010 Edition) and Transfer Pricing Features of Selected Countries 2016

This handy reference booklet, in addition to containing the OECD’s Transfer Pricing Guidelines, provides an excellent overview of transfer pricing rules and regulations in 38 countries.

 

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Title:

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 Edition and Transfer Pricing Features of Selected Countries 2016

Series:

Travel Companion Series

Editor(s):
Mei June Soo (IBFD), Antoine Glaize (Taxand)
Date of publication:
ISBN:

978-90-8722-385-4

Type of publication:

Print book

Number of pages:

822

Terms:

Shipping fees apply. View shipping information

Price:
EUR 75 / USD 105 (VAT excl.)
Order via Email
tab_1
Title:

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 Edition and Transfer Pricing Features of Selected Countries 2016

Series:

Travel Companion Series

Editor(s):
Mei June Soo (IBFD), Antoine Glaize (Taxand)
Date of publication:
ISBN:

978-90-8722-385-4

Type of publication:

Print Book

Number of pages:

822

Terms:

Shipping fees apply. View shipping information

Price:
EUR 70 / USD 95 (VAT excl.)
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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010 Edition) and Transfer Pricing Features of Selected Countries 2016
Why this book?
Transfer pricing is one of the most important issues for multinational companies as they strive to ensure that each company in the group earns a fair share of the profits after considering its functions and risks. Tax authorities, however, are concerned that the inter-company transfer prices are being used to reduce taxable profits in their jurisdiction. This has resulted in a sharp rise in transfer pricing regulations and enforcement, which makes transfer pricing controversies a major tax issue for companies, and particularly so in an era when base erosion and profit shifting (BEPS) issues are taking centre stage.
 
This book contains the official text of the 2010 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, together with information on transfer pricing in selected countries. The countries were chosen on the basis of their geographical and economic importance as well as the amount of transfer pricing activity. Each country chapter provides a concise description of the current transfer pricing laws, guidelines and methodologies in practice in that particular country, and the information is presented in a domestic as well as an international context.
 
This book provides a handy reference guide for those actively working in the field of transfer pricing, with a standardized country chapter outline allowing for quick and easy comparisons between countries.

This book is part of the Travel Companion Series

 

Argentina, Australia, Belgium, Brazil, Canada, Chile, China, Czech Republic, Egypt, Finland, France, Germany, Hong Kong, India, Indonesia, Ireland, Italy, Japan, Korea (Rep.), Luxembourg, Malaysia, Mexico, Netherlands, New Zealand, Poland, Portugal, Russia, Singapore, South Africa, Spain, Sweden, Switzerland, Thailand, Turkey, United Kingdom, United States, Venezuela, Vietnam.

 

Main contents

 

Part A

The official text of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2010 Edition), including transfer pricing glossary.

Part B

Country surveys providing a concise description of the transfer pricing regulations. The information is discussed in a domestic as well as in an international context. Including:

  • Tax authority and law
  • Rulings and guidelines
  • Methodologies
  • Comparability analysis
  • Disclosure/documentation requirements
  • Mutual agreement procedures (MAP)
  • Advanced pricing agreement (APA)
  • Safe harbour provisions
  • Transfer pricing audits
  • Penalties

Countries selected on the basis of economic importance and amount of transfer pricing activity.

Common chapter outline allows easy and direct comparisons between countries.

Editors

Mei-June Soo is a senior editor in IBFD and is responsible for the Asia-Pacific region as well as other IBFD topical databases and books. Mei-June started her tax career in a global tax advisory firm, and spent 8 years in the IBFD headquarters in Amsterdam before moving to Kuala Lumpur to establish IBFD's first office in the Asia-Pacific, eventually heading the operations until May 2016. She has experience in a wide range of industries and tax areas, focusing on corporate taxation, and in servicing a variety of clients from governments to advisory firms to multinational entities.
 
Antoine Glaize is the leader of the Taxand Global Transfer Pricing Team, which brings together Taxand transfer pricing specialists from nearly 50 countries. He is also a partner with Arsene Taxand, Taxand France. Antoine focuses on delivering global transfer pricing projects for MNCs relying on his breadth of experience over the last 15 years. As well as his time with the French Ministry of Economy, Finance and Industry, where he was in charge of transfer pricing and advance pricing agreements, Antoine has worked client-side and in top global accountancy firms.
 

 

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