Transfer Pricing: The Art, Ethics, and Economics of Global Commerce

One Billion Knowledgeable · AI-narrated by Mason (from Google)
Audiobook
5 hr 57 min
Unabridged
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AI-narrated
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About this audiobook

What is Transfer Pricing


Transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of the potential for cross-border controlled transactions to distort taxable income, tax authorities in many countries can adjust intragroup transfer prices that differ from what would have been charged by unrelated enterprises dealing at arm's length. The OECD and World Bank recommend intragroup pricing rules based on the arm's-length principle, and 19 of the 20 members of the G20 have adopted similar measures through bilateral treaties and domestic legislation, regulations, or administrative practice. Countries with transfer pricing legislation generally follow the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations in most respects, although their rules can differ on some important details.


How you will benefit


(I) Insights, and validations about the following topics:


Chapter 1: Transfer pricing


Chapter 2: Tax deduction


Chapter 3: Capital gain


Chapter 4: Tax treaty


Chapter 5: Corporate tax


Chapter 6: Indirect tax


Chapter 7: Partnership taxation in the United States


Chapter 8: Arm's length principle


Chapter 9: Gross income


Chapter 10: International taxation


Chapter 11: Tax consolidation


Chapter 12: Patent valuation


Chapter 13: Optimal tax


Chapter 14: Advance pricing agreement


Chapter 15: Corporate tax in the United States


Chapter 16: Foreign tax credit


Chapter 17: Transactional net margin method


Chapter 18: Transfer mispricing


Chapter 19: Canada v GlaxoSmithKline Inc


Chapter 20: Base erosion and profit shifting


Chapter 21: Base erosion and profit shifting (OECD project)


(II) Answering the public top questions about transfer pricing.


(III) Real world examples for the usage of transfer pricing in many fields.


Who this book is for


Professionals, undergraduate and graduate students, enthusiasts, hobbyists, and those who want to go beyond basic knowledge or information for any kind of Transfer Pricing.

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