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Pris: 2098 SEK exkl. moms  |  Fundamentals of Transfer Pricing, the second volume of a two-volume book set on the nature of transfer pricing, expounds on how the growing body of applicable rules works in practice. The preceding volume subtitled General Topics and Specific Transactions was centred on basic principles and specialized topics. The current volume augments the scope of the first volume, particularly concerning industry specifics, regional considerations, the use of new technologies, and the intersection between transfer pricing rules and other disciplines.
What’s in this book:
Akin to the first volume, stakeholding contributors from government, multinational companies, international organizations, advisory groups, and academia offer fully apprised perspectives, both general and specific, on the practical application of transfer pricing rules. With several examples and relevant international judicial precedents, the authors magnify the first volume in the following ways:
- extended analysis of particular business sectors, including automotive, banking, consumer goods, insurance, IT, oil and gas, and pharmaceuticals;
- specific jurisdictional coverage of the United States, the European Union, Brazil, China, and India;
- detailed presentation of the use of new technologies by both taxpayers and tax authorities; and
- further in-depth analysis of transfer pricing’s interaction with various fields of law.
How this will help you:
This authoritative source of pragmatic guidance will keep advisors, in-house practitioners, government officials, and academics worldwide abreast with all the trivia they need to make headway in addressing the complex facets of the current transfer pricing environment.
Table Of Contents
Editors
Assistant Editors
Contributors
List of Figures
List of Tables
List of Abbreviations
Note to Readers
Preface
INDUSTRIES
CHAPTER 14
Transfer Pricing in the Automotive Sector
Gregor Gehauf & Axel Eigelshoven
CHAPTER 15
Transfer Pricing in the Banking and Asset Management Sector
Eva Frehner
CHAPTER 16
Transfer Pricing in the Commodities Trade Sector
Kalale Mambwe
CHAPTER 17
Transfer Pricing in the Fast-Moving Consumer Goods Sector
Martin Lagarden & Robert Risse
CHAPTER 18
Transfer Pricing in the Insurance Sector
Velio Alessandro Moretti
CHAPTER 19
Transfer Pricing in the IT Sector
Niraja Srinivasan, Katarina Petovska, Tatiana Amba & Srini Lalapet
CHAPTER 20
Transfer Pricing in the Oil and Gas Sector
Barend Broen & Erik Jan van Sten
CHAPTER 21
Transfer Pricing in the Pharmaceutical and Life Sciences Sector
Florian Zirnstein & Philipp Kaiser
REGIONS
CHAPTER 22
Transfer Pricing in Brazil
Andrea Costa Chaves & Gabriela Capristano Cardoso
CHAPTER 23
Transfer Pricing in China
Shimeng Lan
CHAPTER 24
Transfer Pricing in the European Union
Jérôme Monsenego
CHAPTER 25
Transfer Pricing in India
Rahul Mitra, Nitin Narang & Tarini Nijhara
CHAPTER 26
Transfer Pricing in the United States
H. David Rosenbloom & Neal M. Kochman
NEW TECHNOLOGIES
CHAPTER 27
Use of New Technologies in Transfer Pricing by Taxpayers
Dorottya Kovács
CHAPTER 28
Use of New Technologies in Transfer Pricing by Tax Authorities
Gabriela Capristano Cardoso & Sing Yuan Yong
OTHER TOPICS
CHAPTER 29
Transfer Pricing and Antitrust Rules
Marco D’Ostuni & Jacopo Figus Diaz
CHAPTER 30
Transfer Pricing and Customs Valuation
Karol Dziwinski
CHAPTER 31
Transfer Pricing and VAT
Pietro Bricchetto & Karol Dziwinski
Table of Cases
Index | | |
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