9789403517216-9403517212-Fundamentals of Transfer Pricing: General Topics and Specific Transactions

Fundamentals of Transfer Pricing: General Topics and Specific Transactions

ISBN-13: 9789403517216
ISBN-10: 9403517212
Author: Michael Lang, Giammarco Cotani, Raffaele Petruzzi
Publication date: 2021
Publisher: Kluwer Law Intl
Format: Hardcover 544 pages
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Book details

ISBN-13: 9789403517216
ISBN-10: 9403517212
Author: Michael Lang, Giammarco Cotani, Raffaele Petruzzi
Publication date: 2021
Publisher: Kluwer Law Intl
Format: Hardcover 544 pages

Summary

Fundamentals of Transfer Pricing: General Topics and Specific Transactions (ISBN-13: 9789403517216 and ISBN-10: 9403517212), written by authors Michael Lang, Giammarco Cotani, Raffaele Petruzzi, was published by Kluwer Law Intl in 2021. With an overall rating of 4.0 stars, it's a notable title among other Corporate Finance (Finance, Commercial, Business Law, Tax Law) books. You can easily purchase or rent Fundamentals of Transfer Pricing: General Topics and Specific Transactions (Hardcover) from BooksRun, along with many other new and used Corporate Finance books and textbooks. And, if you're looking to sell your copy, our current buyback offer is $3.97.

Description

Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduced transfer pricing rules into their domestic legislation. Indeed, it was estimated that profit shifting generated by the improper application of transfer pricing rules has resulted in global tax losses worth USD 500 billion for governments - 20% of all corporate tax revenues. It is thus imperative that all tax professionals thoroughly understand the nature of transfer pricing and how the growing body of applicable rules works in practice. In this crucially significant volume, stakeholders from government, multinational companies, international organisations, advisory groups and academia offer deeply informed perspectives, both general and specific, on the practical application of transfer pricing rules, taking into consideration all the most recent developments.
With approximately 160 practical examples and 90 relevant international judicial precedents, the presentation proceeds from general to more specialised topics. Such aspects of the subject as the following are thoroughly analysed: what is transfer pricing and the purpose of transfer pricing rules; the arm's length principle and its application; the consequences of a transaction not being in accordance with the arm's length principle; the transfer pricing methods; the mechanisms to avoid and resolve disputes; the transfer pricing documentation; the attribution of profits to permanent establishments; the transfer pricing aspects of specific transactions, such as services, financing, intangibles and business restructurings.
The application of transfer pricing legislation is arguably the most difficult task that taxpayers and tax authorities around the world must face. With this authoritative source of practical guidance, government officials, tax lawyers, in-house tax counsel, academics, advisory firms, the business community and other stakeholders worldwide will have all the detail they need to move forward in tackling this thorny aspect of the current tax environment.

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