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Transfer Pricing Developments Around the World 2023

Transfer Pricing Developments Around the World 2023

作者： Transfer Pricing Developments Around the World
出版商： Kluwer Law International
ISBN: 9789403501673
出版时间 October 2023
规格： Hardback
适应领域： International ? 免责申明：
Countri(es) stated herein are used as reference only

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详细
Transfer Pricing Developments Around the World 2023 is a book presenting an in-depth, issue-by-issue analysis of the current state of transfer pricing developments along with suggestions for future solutions to the problems raised. Profound and intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to augment globally at every level of government and international policymakers with a far-reaching impact on countries’ legislations, administrative guidelines, and jurisprudence.

What’s in this book:

Ensuing 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 renders seven topic-based chapters prepared by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, this book comprises the following topics:
- Global Transfer Pricing Developments.
- Transfer Pricing Aspects of Pillar One.
- Transfer Pricing Aspects of Pillar Two.
- Transfer Pricing and Big Data.
- Transfer Pricing and Remote Work.
- Transfer Pricing in Times of High Inflation.
- Transfer Pricing and Crypto Assets.
The intense work of international organizations, such as the OECD, the UN, and the EU, is thoroughly analysed in this book.

How this will help you:

This detailed book will be highly appreciated and invaluable to the various players including international organizations, the business community and advisory firms, C-level executives, 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.
Editors

Contributors

Preface

CHAPTER 1 Global Transfer Pricing Developments
Erika Scuderi & Raphael Holzinger

CHAPTER 2 Transfer Pricing Developments in the European Union
Isabel Verlinden, Stefaan De Baets & Jean-Philippe Van West

CHAPTER 3 Transfer Pricing Developments in the United States
Sean F. Foley, Kevin D. Kramer, Thomas D. Bettge, Lillie M. Sullivan & Joshua D. McConkey

CHAPTER 4 Transfer Pricing: Recent Developments in Developing Countries and Emerging Economies
Mukesh Butani & Seema Kejriwal

CHAPTER 5 Recent Developments on the Tax Challenges of the Digitalization of the Economy
Mary C. Bennett

CHAPTER 6 Recent Developments in Transfer Pricing and COVID-19
Gianni De Robertis

CHAPTER 7 Recent Developments on Transfer Pricing and Simplification Measures
Emily Muyaa

Index

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