Resolving Transfer Pricing Disputes: A Global Analysis

ISBN-10: 1139916289
ISBN-13: 9781139916288
Category: Law
Language: English
Published: 2012-12-06
Publisher: Cambridge University Press
Authors: Eduardo Baistrocchi, Ian Roxan

Description

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.

Get the book

Similar books

Property Law: Rules, Policies, and Practices
By Joseph William Singer, Bethany R. Berger, Nestor M. Davidson
See also Country Community Timberlake Village v. HMW Special Utility District of Harris, 438 S.W.3d 661 (Tex. Ct. App. 2014) (holding that a neighboring ...
Entertainment Law and Business
By William D. Henslee, Elizabeth Henslee
After Justin Timberlake exposed Janet Jackson's pierced nipple on national television for 9/16ths of a second, the FCC received over 540,000 complaints.
The Common Law in Colonial America: Volume III: The Chesapeake and New England, 1660-1750
By William E. Nelson
Volume III: The Chesapeake and New England, 1660-1750 William E. Nelson ... Decision of Law, Surry County Ct. 1673/74, in Eliza Timberlake Davis ed., ...
The Indiana State Constitution
By William P. McLauchlan
E. Edwards v. California, 314 U.S. 160 (1941), 66 Edwards v. Housing Authority of City of ... Timberlake, 148 Ind. 38,46 N.E.339 (1897), 69,70 Graves v.
Child Support Guidelines: Interpretation and Application
By Laura W. Morgan
Fitzgerald, 4.08[B][2], 5.05[D] Fitzgerald v. ... Mastrapa-Font, 7.03[A][3] Fontaine, In re, 5.05[D] Fontenette v. ... Frost, 5.05[A] Formato v.
Maritime Fraud and Piracy
By Paul Todd
The sole remedy is avoidance, however; damages cannot be claimed under s. ... 17, it places a great deal of power in the hands of insurance companies to ...
Principles of the Carriage of Goods by Sea
By Paul Todd
Normally, a mate«s receipt would later be given up for a bill of lading, ... they necessarily prejudice the rights of those who deal in the goods ...
Maryland Employment Law
By Stanley Mazaroff, Todd Horn
27 257 U.S. 184, 42 S. Ct. 72, 66 L. Ed. 189 (1921). ... 38 Argensinger, “Right to Strike”: Labor Organization and the New Deal in Baltimore, 78 MD . HIST .
Contract Law in New Zealand
By Stephen Todd, Jeremy Finn
704 Contract and Commercial Law Act 2017, s. 80. 705 Leith v. Gould [1986] 1 NZLR 760. It is not clear how a New Zealand court would deal with a case such ...
Tort Law in New Zealand
By Stephen Todd
... to meet the reasonable expectations of claimants about how the corporation should deal with them, by, inter alia, ... 7 Treaty of Waitangi Act 1975, s.