Transfer Pricing Developments around the World 2024
About this ebook
Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers seven topic-based chapters prepared by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, it encompasses the following topics:
Global Transfer Pricing Developments;
Transfer Pricing and Amount B;
Transfer Pricing and BEFIT;
The EC’s Transfer Pricing Directive Proposal;
Transfer Pricing and Profit Attribution to New-Age Permanent Establishments;
Transfer Pricing and ESG; and
Transfer Pricing and New Technologies.
The intense work of international organizations, such as the OECD, the UN, and the EU, is thoroughly analysed in this book.
The detailed analysis will be of immeasurable value to the various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, government officials and tax lawyers, in-house counsel, and interested academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.
