Transfer Pricing Review 2008/2009 Report: Most Important International Tax Issue Faced by Multinational Enterprises.
Transfer pricing is identified in Ernst & Young's Global Transfer Pricing Survey as the most important international tax issue faced by multinational enterprises (MNE) today. Euromoney's Transfer Pricing Review is aimed at providing both tax managers of MNEs and their advisors with a global guide to transfer pricing issues to aid them in their international tax compliance. At over 100 pages of informative dialogue, this third edition features more than 20 chapters from leading experts in international corporate tax accounting and law.
The introduction to the book features informative articles on the issue of transfer pricing from those who are at the forefront of the legislation and guideline debate including Caroline Silberztein, Head of the Transfer Pricing Unit, OECD Centre for Tax Policy and Administration; and Bruno Gibert, Chairman of the European Union Joint Transfer Pricing Forum.
The second half of the book looks at key aspects of transfer pricing in 17 countries: Austria; Belgium; Brazil; Canada; Denmark; France; Germany; Korea; Mexico; Netherlands; Norway; Portugal; Russia, Spain; Sweden; UK; and the USA. Each chapter is written by a leading tax expert - international tax accountant, lawyer or consultant with specific experience of the transfer pricing regulations for the country under focus and currently offering tax compliance advice to MNEs - including The Ballentine Barbera Group, KPMG, PricewaterhouseCoopers, Ernst & Young, Deloitte, and Loyens & Loeff. Among the areas of issue highlighted by our experts are: documentation requirements, attribution of profits, arm's length standard, pricing legislation, dispute resolution, marketing of intangibles, audit and tax assessment, and the applicability of thin capitalisation rules.
Euromoney's Transfer Pricing Review combines factual instruction with knowledgeable debate to provide the tax specialist with quality international transfer pricing analysis in a easily accessible format, and will make a valuable contribution to the current transfer pricing debate.
Key Topics Covered: - Foreword - One year of OECD transfer pricing developments - Introduction - One year of work with the renewed EU Joint Transfer Pricing Forum - Transfer pricing: A decade in review and the rebirth of sustainable tax planning - An anti-migration barrier for business restructuring - Key aspects of transfer pricing by country - Austria: Tax Authorities intensify their focus on transfer pricing - Belgium's current transfer pricing environment: Pitfalls and opportunities - Deconstructing Brazilian transfer pricing rules - Enforcement trend on the rise at Canada Revenue Agency - Transfer pricing trends and tax authority strategies in a Danish/Nordic environment - Is France ready for transfer pricing documentation requirements? - New German regulation: Transfer of functions Executive order - There is more than meets the eye in the two most frequently asked transfer pricing questions in Korea - Valuation of companies in conformity with transfer pricing rules in Mexico - Transfer pricing disputes in the Netherlands - Norway: New transfer pricing documentation rules - Transfer pricing in Portugal: What are the Challenges? - Russian transfer pricing reform: Predicting the unpredictable? - An update on transfer pricing in Spain: No news, good news? - Debt financing: A grey area of Swedish transfer pricing? - The impact of OECD developments on transfer pricing in the UK - Arm's length compensation for R&D services Companies Mentioned: - Ashurst - The Ballentine Barbera Group - Deloitte - Ernst & Young AG - European Union Joint Transfer Pricing Forum - KPMG - Loyens & Loeff N.V. - NERA Economic Consulting - Transfer Pricing Unit, OECD - Ortiz, Sosa, Ysusi y Cia., S.C - PricewaterhouseCoopers AG - Taj - Societe d'avocats - Transfer Pricing Associates
For more information visit http://www.researchandmarkets.com/research/c8acac/transfer_pricing_r