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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2017 Edition) and Transfer Pricing Features of Selected Countries 2019

In addition to containing the 2017 OECD Transfer Pricing Guidelines, this book 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 (2017 Edition) and Transfer Pricing Features of Selected Countries 2019

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

978-90-8722-568-1

Type of publication:

Print book

Number of pages:

1,092

Terms:

Shipping fees apply. View shipping information

Price:
EUR 120 / USD 145 (VAT excl.)
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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2017 Edition) and Transfer Pricing Features of Selected Countries 2019
Comprises the 2017 OECD TP Guidelines
 
Why this book?

Transfer pricing is one of the most important issues for multinational enterprises today. As base erosion and profit shifting (BEPS) issues have taken centre stage with a renewed focus on substance and transparency, the BEPS Action Plan has resulted in substantial changes that have significantly impacted transfer pricing regimes around the world. With greater scrutiny on transfer pricing arrangements, global entities must adapt to an environment of more complex transfer pricing rules and regulations and increasing disclosure requirements, and being aware of the specific requirements in each country in which they do business is thus now more important than ever.

This book contains the official text of the 2017 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, together with information on the transfer pricing regime 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 both a domestic and 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.

Downloads
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 (2017 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 (MAPs)
  • Advance pricing agreements (APAs)
  • Safe harbour provisions
  • Transfer pricing audits
  • Penalties

The countries are selected on the basis of their economic importance and amount of transfer pricing activity.

The common chapter outline allows easy and direct comparisons between countries.

Editor(s)

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 region, 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. In addition to serving 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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