Guide to International Transfer Pricing : Law, Tax Planning and Compliance Strategies

In this book, global practitioners address both the general issues that surround transfer pricing, including the OECD's fifteen-item base erosion and profit shifting plan and the specific rules and issues that any company must concern itself with in various jurisdictions around the world. Tax authorities around the globe are increasingly scrutinizing the intercompany pricing practices of taxpayers and enacting rules and regulations to ensure an appropriate allocation of income among the various tax jurisdictions in which a multinational company operates. In addition, a growing number of tax authorities have established documentation requirements to demonstrate appropriate transfer pricing policies, with penalty provisions for non-compliance.--

• | Author: Duff & Phelps
• | Publisher: Kluwer Law International
• | Publication Date: Oct 18, 2017
• | Number of Pages: NA pages
• | Language: English
• | Binding: Paperback
• | ISBN-10: 904119049X
• | ISBN-13: 9789041190499