Transfer Pricing Features Of Selected Countries 2012 PDF Download
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Download OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009 Book in PDF, ePub and Kindle
Author | : Joel Cooper |
Publisher | : World Bank Publications |
Total Pages | : 275 |
Release | : 2017-01-05 |
Genre | : Business & Economics |
ISBN | : 1464809704 |
Download Transfer Pricing and Developing Economies Book in PDF, ePub and Kindle
Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.
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Total Pages | : 742 |
Release | : 2011 |
Genre | : International business enterprises |
ISBN | : 9789087221041 |
Download Transfer Pricing Features of Selected Countries 2011 Book in PDF, ePub and Kindle
The increase in global trade and foreign direct investment has seen a large rise in companies operating across national borders. The growth of these multinational companies (MNCs) has been closely followed by the issue of inter-company transfer prices being used to reduce taxable profits. Today, transfer pricing is one of the most important issues facing MNCs as they attempt to fairly distribute their profits amongst each company in the group while dealing with tax authorities who are implementing transfer pricing regulations and strengthening enforcement in order to prevent a loss of revenue. The result of which is that transfer pricing controversies have become a major tax issue for companies. This reference booklet, in addition to containing the OECD’s Transfer Pricing Guidelines, provides an excellent overview of transfer pricing rules and regulations in 35 countries and is a handy guide for those actively working in the field of transfer pricing.--Publisher's description.
Author | : Ulises Ruíz |
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Total Pages | : |
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Genre | : Transfer pricing |
ISBN | : 9781617468445 |
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"... presents the rules and practice related to transfer pricing in Mexico, the Netherlands, and New Zealand"--P. iii.
Author | : Mei-June Soo |
Publisher | : |
Total Pages | : 1071 |
Release | : 2017 |
Genre | : International business enterprises |
ISBN | : 9789087224820 |
Download OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 2017 Edition Book in PDF, ePub and Kindle
Author | : Aurobindo Ponniah |
Publisher | : |
Total Pages | : 712 |
Release | : 2010 |
Genre | : Income tax |
ISBN | : 9789087220815 |
Download OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration Book in PDF, ePub and Kindle
Author | : Bruno Gouthière |
Publisher | : |
Total Pages | : |
Release | : |
Genre | : Transfer pricing |
ISBN | : 9781617468414 |
Download Transfer Pricing Book in PDF, ePub and Kindle
"... presents the rules and practice related to transfer pricing in France and Germany"--P. iii.
Author | : Mei-June Soo |
Publisher | : |
Total Pages | : 0 |
Release | : 2019 |
Genre | : |
ISBN | : 9789087225681 |
Download OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations Book in PDF, ePub and Kindle
Author | : Michael Wong (Lawyer) |
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Total Pages | : |
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Genre | : Transfer pricing |
ISBN | : 9781617468469 |
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"... presents the rules and practice related to transfer pricing in Taiwan and the United Kingdom"--P. iii.
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Total Pages | : 936 |
Release | : 2017 |
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ISBN | : 9789087224301 |
Download OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (2017 Edition) and Transfer Pricing Features of Selected Countries 2017 Book in PDF, ePub and Kindle
Transfer pricing is one of the most important issues for multinational companies as they strive to ensure that each company in the group earns a fair share of the profits after considering its functions and risks. Tax authorities, however, are concerned that the inter-company transfer prices are being used to reduce taxable profits in their jurisdiction. This has resulted in a sharp rise in transfer pricing regulations and enforcement, which makes transfer pricing controversies a major tax issue for companies, and particularly so in an era when base erosion and profit shifting (BEPS) issues are taking centre stage and new requirements on transfer pricing documentation and country-by-country reporting are being implemented by governments.0 0This book contains the official text of the 2017 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, together with information on transfer pricing 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.