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

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The pricing of goods and services within a multi-divisional organization, particularly in 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 thoroughly practical work provides guidance on an array of critical transfer pricing issues. The guide's relevance is further enhanced by the inclusion of 11 country chapters covering domestic transfer pricing issues in a variety of key national jurisdictions. Table of Contents General Editors Information List of Contributors List of Abbreviations Preface General Reports Chapter 1 Overview/Best Practices Mark Bronson, Michelle Johnson & Kate Sullivan Chapter 2 OECD Guidelines Jonathan Lubick & Ste?phane Gelin Country Reports Chapter 3 Argentina Cristian Rosso Alba & Mat??as Federico Lozano Chapter 4 Australia Angela Susan Davenport & Shannon Smit Chapter 5 Belgium Natalie Reypens Chapter 6 Brazil Lu?s Rogerio Farinelli, Miguel A. Valdes, Cristiane M.S. Magalhaes, Elen Peixoto Orsini, Fab?ola Costa Girao, Henrique de Freitas Munia e Erbolato, Victoria Rozsalvolgyi & Daniel Gustavo Peixoto Orsini Marcondes, Machado Associados Chapter 7 Canada Dean Morris Chapter 8 France Felicie Bonnet & Arnaud Le Boulanger Chapter 9 Germany Angelika Thies Chapter 10 Israel Jonathan Lubick Chapter 11 Mexico Ricardo Suarez David & Ivan D?az Barreiro Chapter 12 United Kingdom Gareth GreenChapter 13 United States Mark Madrian, Jill Weise, Allison Kroll & Jeffery Cozzo OVERVIEW OF CONTENTS Annexes Annex I Transfer Pricing Rules Summary Annex II Transfer Pricing Implementation Checklist Table of Cases