Transfer Pricing: The Art, Ethics, and Economics of Global Commerce
About this ebook
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.
