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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 Edition and Transfer Pricing Features of Selected Countries 2011

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 35 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 2011

Editor(s):

Kamesh Susarla (IBFD), Antoine Glaize (Taxand).

Founding editor: Aurobindo Ponniah (IBFD)

Date of publication:

September 2011

ISBN:

978-90-8722-104-1

Type of publication:

Print Book

Number of pages:

742

Terms:

Price includes delivery. View purchase information

Price:
€ 65 / $ 85 (VAT excl.)
Order Print
tab_1
Title:

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010 Edition and Transfer Pricing Features of Selected Countries 2011

Editor(s):

Kamesh Susarla (IBFD), Antoine Glaize (Taxand).

Founding editor: Aurobindo Ponniah (IBFD)

Date of publication:

September 2011

ISBN:

978-90-8722-104-1

Type of publication:

Print Book

Number of pages:

742

Terms:

Price includes delivery. View purchase information

Price:
€ 60 / $ 80 (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 2011
Why this book?
 
This book in addition to containing the OECD’s Transfer Pricing Guidelines, provides an excellent overview of transfer pricing rules and regulations in 35 countries and is a handy guide for those actively working in the field of transfer pricing.
 
The increase in global trade and foreign direct investment has seen a large rise in companies operating across national borders. The growth of these multinational companies (MNCs) has been closely followed by the issue of inter-company transfer prices being used to reduce taxable profits. Today, transfer pricing is one of the most important issues facing MNCs as they attempt to fairly distribute their profits amongst each company in the group while dealing with tax authorities who are implementing transfer pricing regulations and strengthening enforcement in order to prevent a loss of revenue. The result of which is that transfer pricing controversies have become a major tax issue for companies.
 

 

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This book is part of the Travel Companion Series

View other titles in the series

 

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

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Table of contents
 
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.

Editor(s)

Kamesh Susarla is a Senior Research Associate with IBFD’s Asia-Pacific Knowledge Group. His areas of responsibility primarily include India, Pakistan, Bangladesh and Sri Lanka amongst other countries in South Asia. Mr. Susarla is also a regular author for the Asia Pacific Tax Bulletin of the IBFD and a speaker at various courses organized by IBFD.
 
Antoine Glaize is the Taxand Global Transfer Pricing Team leader 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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