首页 >
税务 >
国际 >
Fundamentals of Transfer Pricing: A Practical Guide

Fundamentals of Transfer Pricing: A Practical Guide

作者： Michael Lang; Giammarco Cottani; Raffaele Petruzzi; Alfred Storck
出版商： Kluwer Law International
ISBN: 9789041189943
出版时间 December 2018
规格： Hardback , 550 pages
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,488.00

￥1,443.36 Save ￥44.64 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细

About this book:
Fundamentals of Transfer Pricing aims to capture the concepts and fundamental principles of transfer pricing by providing theoretical and practical knowledge on transfer pricing topics. Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint 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, the international tax law firm L&P – Ludovici Piccone & Partners and the experiences from the annual advanced transfer pricing courses and conferences, this book acts as a manual for understanding transfer pricing principles and their practical application. It provides a balanced approach by detailing the basics of transfer pricing and then proceeding to specific topics that are highly relevant in today’s tax environment.

What’s in this book:
This book encompasses contributions from various authors, including policymakers, practitioners and academics who have extensive experience in this field. For ease of understanding, the book is presented in two parts:

Part I: General Topics

I.   Introduction to Transfer Pricing
II.   Accurate Delineation and Recognition of Actual Transactions: Comparability Analysis
III.   Transfer Pricing Methods (Part I): Traditional Transaction Methods
IV.   Transfer Pricing Methods (Part II): Transactional Profit Methods
V.   Administrative Approaches to Avoiding/Minimizing Transfer Pricing Disputes
VI.   Administrative Approaches to Resolving Transfer Pricing Disputes
VII.   Transfer Pricing Documentation: Master File, Country File and Country-by-Country Reporting

Part II: Specific Topics

VIII.   Attribution of Profits to Permanent Establishments
IX.   Transfer Pricing and Intra-group Services
X.   Transfer Pricing and Intra-group Financial Transactions
XI.   Transfer Pricing and Intangibles
XII.   Transfer Pricing, Supply Chain Management and Business Restructurings
XIII.   Transfer Pricing and Customs Valuation
XIV.   Transfer Pricing and EU State Aid

In analysing the above topics, the work undertaken by the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund and other international organizations is considered. Moreover, the book contains several practical examples, judicial precedents and illustrative explanations to complement the understanding. Considering the evolving nature of transfer pricing in the specific topics mentioned above, this book will be periodically updated in order to provide up-to-date guidance to its first publication.

How this will help you:
This book is also used as a reference tool in the Advanced Transfer Pricing Courses organized by the WU Transfer Pricing Center. The book will be a catalyst for immense learning of students and young professionals who are at the introductory stage of understanding the nuances of transfer pricing. Further, the book also caters to tax lawyers, in-house tax counsels and academics working in international organizations, the business community and advisory firms as well as government officials interested in understanding transfer pricing.
Editors

Contributors

List of Figures

List of Tables

Preface

PART I
General Topics

CHAPTER 1
Introduction to Transfer Pricing
Petruzzi, R., Cottani, G., Sollund, S. & Prasanna, S.

CHAPTER 2
Accurate Delineation and Recognition of Actual Transactions: Comparability Analysis
Prasanna, S. & Petruzzi, R.

CHAPTER 3
Transfer Pricing Methods (Part I): Traditional Transaction Methods
Brown, M. & Orlandi, M.

CHAPTER 4
Transfer Pricing Methods (Part II): Transactional Profit Methods
Gonnet, S. & Madelpuech, G.

CHAPTER 5
Administrative Approaches to Avoiding/Minimizing Transfer Pricing Disputes
Buriak, S. & Striato, M.

CHAPTER 6
Administrative Approach to Resolving Transfer Pricing Disputes
Piccone, P.F., Burkadze, E. & Peng, C.

CHAPTER 7
Transfer Pricing Documentation: Master File, Local File and Country-by-Country Reporting
Bremer, S.

PART II
Specific Topics

CHAPTER 8
Attribution of Profits to Permanent Establishments
Holzinger, R.

CHAPTER 9
Transfer Pricing and Intra-group Services
Peng, C. & Petruzzi, R.

CHAPTER 10
Transfer Pricing and Intra-group Financial Transactions
Petruzzi, R.

CHAPTER 11
Transfer Pricing and Intangibles
Cottani, G. & Ludovici, P.

CHAPTER 12
Transfer Pricing, Supply Chain Management and Business Restructurings
Prasanna, S. & Quattrocchi, Z.

CHAPTER 13
Transfer Pricing and Customs Valuation
Cremer, I. & Lim, B.

CHAPTER 14
Transfer Pricing and EU State Aid
Miladinovic, A. & Szudoczky, R.

Index

Chapters in This Publication

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,255.00

￥3,157.35 Save ￥97.65 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,329.40

￥3,229.52 Save ￥99.88 (3%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,120.40

￥2,056.79 Save ￥63.61 (3%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,092.00

￥3,969.24 Save ￥122.76 (3%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,934.40

￥1,876.37 Save ￥58.03 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,325.00

￥2,255.25 Save ￥69.75 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥2,974.14

￥2,884.92 Save ￥89.22 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,643.99

￥2,564.67 Save ￥79.32 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥457.56

￥443.83 Save ￥13.73 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,511.00

￥2,435.67 Save ￥75.33 (3%)


Brooke's Notary Hong Kong, 3rd Edition: List Price: ￥1,581.00

￥1,533.57 Save ￥47.43 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Fundamentals of Transfer Pricing: A Practical Guide

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Fundamentals of Transfer Pricing: A Practical Guide

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title