Global Transfer Pricing: Principles and Practice

ISBN-13: 9781847663962 / Angielski / Miękka / 2013 / 472 str.

John Henshall;Richard Coombes;Ben Regan

Opis

Global Transfer Pricing: Principles and Practice provides a straightforward and accessible introduction to this complex area of taxation, offering an overall understanding of transfer pricing as it is practiced today. As well as reviewing transfer pricing theory and guidance, this practical handbook explains how to implement transfer pricing models in global multinationals and how to monitor transactions to ensure compliance. The updated second edition has been substantially revised to cover the 2010 update to the OECD Transfer Pricing Guidelines, and the book features new chapters on intangibles, business restructuring, and UK transfer pricing legislation. It also includes Deloitte's 2013 Global Transfer Pricing Country Guide, an indispensable source of information on the transfer pricing regimes in 58 jurisdictions around the world. This authoritative and comprehensive guide covers the following key topics: Transfer Pricing - What Is It? * OECD * Types of Transaction: Tangible Goods * Types of Transaction: Intra-Group Services * Financing * Intangible Property * Business Restructuring * Implementation and Monitoring * Tax Audits and Eliminating Double Taxation * UK Transfer Pricing Legislation.

Spis treści

Chapter 1 Transfer pricing: What is it?; Chapter 2 OECD; Chapter 3 Types of transaction: Tangible goods; Chapter 4 Types of transaction: Intra-group services; Chapter 5 Financing; Chapter 6 Intangible property; Chapter 7 Business restructuring; Chapter 8 Transfer pricing: Implementation and monitoring; Chapter 9 Tax audits and eliminating double taxation; Chapter 10 UK transfer-pricing legislation.