Global Transfer Pricing: Principles and Practice is an authoritative and comprehensive guide which gives an overall understanding of transfer pricing as it is practised today. This second edition not only reviews transfer pricing theory but also gives practical guidance on how to implement transfer pricing models in global multinationals. This is essential reading for all financial and tax advisers who want to learn more about the fundamentals of transfer pricing.rnrnOver the last few years, transfer pricing has become a key feature of tax management for multi-nationals and tax authorities alike and is at the forefront of international tax strategies and compliance. Since the 1st edition of this book was published in 2003, guidance on the subject has become much more detailed and useful, with the OECD having set up a Working Party to specifically address problems in taxation and transfer pricing. In 2010, transfer pricing was overhauled and new Guidelines produced. Although still evolving, these Guidelines have changed the landscape radically and the importance of compliance cannot be understated.rnrnGlobal Transfer Pricing: Principles and Practice (2nd edition) provides a straightforward and accessible introduction to this complex area of tax. From explaining the background to transfer pricing theory through to clear advice on implementation and monitoring, tax audits and avoiding double taxation, this book will give any financial adviser a clear understanding on how to help businesses set up successful transfer pricing models for business transactions.rnrnHighlights in this editionrn??Substantially overhauled to reflect the 2010 update of the OECD Transfer Pricing Guidelinesrn??Features new chapters on intangibles, business restructuring and UK transfer pricing legislationrn??Includes Deloitte?? 2013 Global Transfer Pricing Country Guide which is a compilation of essential information regarding transfer pricing regimes in 58 jurisdictions around the world.
