Global Transfer Pricing Explorer

The pricing of goods and services within a multi-divisional organization, particularly with regard to cross-border transactions, has emerged as one of the most contentious areas of international tax law. This is due in no small measure to the rise of transfer pricing regulations, as governments seek to stem the flow of tax revenue overseas, making the issue one of great importance to multinational corporations.

This publication is designed to help multinational companies, tax authorities and academics keep abreast of transfer pricing rules worldwide. The publication includes general and country chapters for all OECD and BRICS member countries on comparability analysis, benchmarking, methods, business restructuring issues, intra-group financing, audit preparation, dispute resolution, intangibles, advance pricing agreements and competent authority matters. In addition, it provides detailed descriptions of the transfer pricing requirements per country (with more than 60 country chapters), including documentation requirements such as country-by-country reporting requirements, deadlines and penalties.

This publication aims to be highly practical. This is done by including, where appropriate:

• Diagrams
• Flow charts
• Tables
• Numerical examples (sample calculations) 

• Tax News Service – Latest developments in international tax including BEPS and MLI
• Country Surveys (corporate taxation) – Concise descriptions of national tax regimes, following a uniform outline
• Topical Analyses (Transfer Pricing, Transfer Pricing and Business Restructurings, Transfer Pricing and Customs Valuation, Transfer Pricing and Dispute Resolution, Transfer Pricing and Intragroup Finance) 
• Tables –  Easy-to-use Transfer Pricing Tables, Transfer Pricing Documentation Tables and BEPS Country Monitor
• Models (all OECD and UN Models)
• Primary Sources – legislative documentation on direct taxes from the European Union and documentation from other international organizations (OECD, UN and PATA), including the BEPS reports (Transfer Pricing)
• Case Law – Tax Treaty Case Law and ECJ Case Law summaries (Transfer Pricing).
• COVID-19 Tax Monitor tables

Tools and Action Functionality

• Compare two similar country chapters easily, using standardized outlines
• Compare similar tables (Transfer Pricing Tables and Transfer Pricing Documentation Tables) for multiple countries, including BEPS Country Monitor

Download the overview (PDF) of the contents of our available online collections
 

If you wish to expand your Global Transfer Pricing Explorer with the IBFD Journal Articles - Transfer Pricing please contact Sales.