Resolving transfer pricing disputes : a global analysis /
- Publication info:
- Cambridge : Cambridge University Press, 2012, ©2012.
Osgoode Hall Law School Library
On the Shelf
- Resolving transfer pricing disputes : a global analysis / edited by Eduardo Baistrocchi and Ian Roxan.
- Other Authors:
Cambridge : Cambridge University Press, 2012
- Local Note:
Osgoode faculty contributor: Jinyan Li.
"Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents"--
- Physical Description:
lxiv, 924 pages ; 24 cm.
Includes bibliographical references and index.
Table of Contents
- The transfer pricing problem / Eduardo Baistrocchi
- Transfer pricing disputes in the United States / Reuven S. Avi-Yonah
- Transfer pricing disputes in Canada / David G. Duff and Byron Beswick
- Transfer pricing disputes in the European Union / Philip Gillett
- Transfer pricing in Germany / Andreas Oestreicher
- Transfer pricing in Spain : the tax problem for the next ten years / Violeta Ruiz Almendral
- Transfer pricing disputes in the United Kingdom / Ian Roxan
- Transfer pricing disputes in Australia / Richard Vann
- Transfer pricing disputes in Japan / Toshio Miyatake
- Transfer pricing disputes in the Republic of Korea / Hun Park
- Transfer pricing in Singapore / Stephen L.H. Phua
- Transfer pricing disputes in Brazil / Isabel Calich and João Dácio Rolim
- Transfer pricing disputes in the Russian Federation / Andrey Shpak
- Transfer pricing disputes in India / Mukesh Butani
- Transfer pricing disputes in China / Jinyan Li
- Transfer pricing disputes in Argentina / Eduardo Baistrocchi
- Transfer pricing disputes in Chile / Juan Pablo Guerrero Daw
- Transfer pricing disputes in Israel / Ofer Granot and Yoram Margalioth
- Transfer pricing disputes in Africa / Lee Corrick
- Transfer pricing dispute resolution : the global evolutionary path (1799-2011) / Eduardo Baistrocchi
- Resolving the resolution of transfer pricing disputes : global trends and divergences / Ian Roxan.