LANG, MICHAEL / PETRUZZI, RAFFAELE / STORCK, ALFRED
Editors
Contributors
Preface
CHAPTER 1
Global Transfer Pricing Developments
Gabriela Capristano Cardoso
CHAPTER 2
Transfer Pricing Developments in the European Union
Isabel Verlinden, Stefaan De Baets, Pieter Deré, Alicja Smolkowska & Marco Maria Mazio
CHAPTER 3
Transfer Pricing Developments in the United States 2019
Michael Steinsaltz
CHAPTER 4
Transfer Pricing Developments in Developing Countries and Emerging Economies
Andrew Hickman & Sayee Prasanna
CHAPTER 5
Recent Developments on Transfer Pricing and Intra-Group Services
Oliver Wehnert
CHAPTER 6
Recent Developments on Transfer Pricing and Intra-Group Financing
Gianni De Robertis
CHAPTER 7
Recent Developments on the Nexus Rules to Tax Business Profits at Source
Adolfo Martín Jiménez
CHAPTER 8
Recent Developments on Attribution of Profits to Digital Permanent Establishments
Giammarco Cottani
Index
Transfer Pricing Developments Around the World 2019 reflects the current priorities in the field of international tax environment. Intensive work on transfer pricing, one of the most relevant and challenging topics in the field, continues to increase worldwide at every level of government and international policy with far-reaching impact on countries legislations, administrative guidelines and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the recent developments around the world in the area of transfer pricing along with suggestions for future solutions to the problems raised by combining an academic and a practical approach.
Whats in this book:
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 eight topic-based chapters by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, this book encompasses the following topics:
Global Transfer Pricing Developments;
Transfer Pricing Developments in the European Union;
Transfer Pricing Developments in the United States;
Transfer Pricing Developments in Developing Countries and Emerging Economies;
Recent Developments on Transfer Pricing and Intra-Group Services;
Recent Developments on Transfer Pricing and Intra-Group Financing;
Recent Developments on the Nexus Rules to Tax Business Profits at Source; and
Recent Developments on Attribution of Profits to Digital Permanent Establishments.
The intense work of international organizations, including the Organisation for Economic Co-operation and Development, United Nations and the European Union, is thoroughly analyzed in this book.
How this will help you:
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, and government officials as well as to tax lawyers, in-house counsel and academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.
$ 399.00 MXN
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$ 300.00 MXN
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