Global Transfer Pricing: Principles and Practice

(Paperback, 6th edition)

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Description

Now in its sixth edition, Global Transfer Pricing: Principles and Practice continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation.

It offers readers an overall view of transfer pricing as it is practised today. In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation. Readers will benefit from the practical experience that the Deloitte transfer pricing group have gained in helping businesses implement processes that deal with the business models that have evolved in todays increasingly competitive landscape.

The transfer pricing environment has evolved significantly since the publication of the previous edition:

- New Amount B simplified guidance on wholesale tangible goods guidance issued by the OECD;
- New EU public Country-by-Country Reporting rules;
- Links between Country-by-Country Reporting and Pillar 2 thresholds (and exemptions); and
- HMRCs new Guidelines for Compliance for Transfer Pricing;
- Various changes for updated case law, etc

In addition to being used by practitioners, this title is also used by undergraduate and post graduate students studying business degrees, and those studying for professional qualifications, such as the CIOT Advanced Diploma in International Taxation.

This title is included in Bloomsbury Professional's International Tax online service.

Author Bio

Roy Donegan is a Partner in Deloitte's transfer pricing group, in London, UK