Transfer Pricing
Taxand / IBFD 2011 Global Guide to Transfer Pricing
Taxand / IBFD 2010 Global Guide to Transfer Pricing
Taxand 2010 Global Guide to APAs & CAs
Taxand / IBFD 2009 Global Guide to Transfer Pricing - Read more...
Taxand Americas Guide to Transfer Pricing - Read more...
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Taxand / IBFD 2011 Global Guide to Transfer Pricing
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and Transfer Pricing Features of Selected Countries 2011
Taxand has collaborated with the IBFD to produce an essential desk top “ready reference” guide to transfer pricing worldwide.
Amidst the continuing instability within the global economy, the delicate balance between the interests of multinational companies and the tax authorities is as important as ever. Transfer pricing is crucial to maintaining this balance and now a major tax issue for multinationals seeking to maximise tax efficiencies and limit double taxation. Keeping up to speed with all of this change is a challenge.
Our Taxand / IBFD Global Guide to Transfer Pricing 2011 brings you:
- overview of the current transfer pricing laws
- guidelines and methodologies in practice
- standardised chapters, with quick and easy comparisons
- insight from 35 countries, globally
- the official text of 2010 OECD Transfer Pricing Guidelines
The role of multinationals in world trade continues to increase, as do the complexities associated with managing their operations across multiple jurisdictions. Frequent legislative change and the differing regimes of jurisdictions, continue to increase the burden of compliance for multinationals. Yet economies across the globe need to stimulate multinationals’ investment and trade activities to encourage upturn. The use of effective Transfer Pricing planning and the clarification of Transfer Pricing rules is becoming more and more important.
That's why Taxand has collaborated with the IBFD to produce this guide. Key transfer pricing information has been provided and assessed by Taxand transfer pricing practitioners and IBFD professionals used to working with multinationals. The content therefore presents a domestic as well as an international context. By standardising the structure of the chapters, quick and easy comparisons between countries can be made.
Taxand's Take
Taxand transfer pricing specialists believe in this environment it is essential that tax authorities worldwide cooperate to ensure that the taxation of multinationals and the implementation of transfer pricing rules is not viewed in domestic isolation but is addressed in a broad international context.
"In a global economy, the coordination of tax policy amongst countries serves as the best approach in securing the objectives of both tax authorities and multinationals. Within an area as complex as transfer pricing, it is imperative that the international principles chosen by OECD member countries serve the dual objectives of securing appropriate tax bases and avoiding double taxation, thereby minimising conflicts." Antoine Glaize, Taxand Global Transfer Pricing Service Line Leader
Use this guide as a reference tool to get you started. Then consider seeking advice to approach transfer pricing not merely as a matter of risk management but also as a highly effective international tax planning tool, taking all areas of taxation into account.
Find your local Taxand transfer pricing advisor here
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Taxand Global Guide to APAs & CAs
As tax authorities worldwide seek to increase tax takes to beat the downturn, multinationals face further scrutiny. Whether planning a complex transaction or reassessing your transfer pricing position, understanding Advance Pricing Agreement programmes and Competent Authority procedures is essential.
Taxand's Global Guide to APAs and CAs - split by region -provides you with an at-a-glance view of the key legislation in place. Take a look to inform your risk management strategy. You can save time and money, plan against audits and prevent double taxation if you're in the know.
Download here:
Taxand's Take
Multinationals are today staring at a decade of scrutiny, with cross-border transactions being seen as the low hanging fruit for tax authorities around the world. We encourage you to consider using APAs to negotiate agreements with tax authorities in advance of your most complex transactions. Where tax audit enquiries are already inevitable, we urge you to leverage Competent Authorities procedures (CAs) to limit the impact of a re-assessment.
Taxand's global guide is designed to help you get a feel for the legislation in place surrounding APAs and CAs. Use this guide as a reference tool to get you started. Then consider your position and seek advice. Otherwise you risk, not only paying too much tax or worse still, double taxation, but also a time-consuming and potentially expensive audit down the line.
Find out more about our transfer pricing services here.
To discuss your transfer pricing requirements in depth contact your nearest Taxand transfer pricing specialist here.
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Taxand / IBFD 2009 Global Guide to Transfer Pricing
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and Transfer Pricing Features of Selected Countries 2009
Taxand has collaborated with the IBFD to produce an essential desk top "ready reference" guide to transfer pricing worldwide. The official text of the new (just released in September 2009) OECD Transfer Pricing Guidelines and information provided by Taxand transfer pricing specialists in 29 countries are incorporated. The result is a comprehensive guide to help multinationals deal with changing legislation and tax authorities keen to prevent revenue loss in these difficult times.
The onset of recession brought widespread business restructuring, swiftly followed by a raft of transfer pricing issues for multinational companies scurrying to rationalise supply chains and maximise synergies. This, often cross border, deployment of functions and transfers of valuable intangibles has meant that transfer pricing has become one of the most important issues facing these companies today. The result? Multinational companies could be at risk of double taxation or, worse still, investigation as tax authorities worldwide seek to prevent revenue loss through the implementation and enforcement of transfer pricing regulations. Keeping up to speed with all of this change is a challenge. That's why Taxand has collaborated with the IBFD to produce this guide. Each chapter gives a concise description of the current transfer pricing laws, guidelines and methodologies in practice in each country. Because the information has been provided and assessed by Taxand transfer pricing practitioners and IBFD professionals used to working with multinationals, the content presents a domestic as well as an international context. By standardising the structure of the chapters, quick and easy comparisons between countries can be made. Taxand's Take
Use this guide as a reference tool to get you started. Then consider seeking advice to approach transfer pricing not merely as a matter of risk management but also as a highly effective international tax planning tool, taking all areas of taxation into account.
Find your local Taxand transfer pricing advisor here
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Taxand Americas Guide to Transfer Pricing - Request now!
As the economic downturn puts pressure on existing transfer pricing models, companies are seeking to revise their corporate structures to achieve efficiencies. With governments regularly amending legislation, the OECD guidelines widening by the year and tax authorities ratcheting up their audit programmes, keeping abreast of change and the associated risk of non-compliance, can be difficult. Nowhere has transfer pricing regulation complexity increased further in recent years than in the Americas. So what better time to produce a book dedicated to helping you understand the transfer pricing rules applicable to the Americas? Designed as an essential desk top "ready reference" for corporate executives, Taxand's publication guides you through the key rules to inform your decision-making, covering an overview of the OECD guidelines and - by country - documentation requirements; applicable transfer pricing methods; related party definitions; penalties for non-compliance and thin capitalisation rules. Taxand's Take Taxand recommends where you have or are considering operations in the Americas that you always bear in mind the transfer pricing implications of your corporate structure alongside the business issues you face. Efficiencies can be achieved and risk diverted if you apply the optimum transfer pricing policy. Request your Taxand Americas Guide to Transfer Pricing here. Taxand's global transfer pricing team brings together specialists to help clients meet their transfer pricing obligations while achieving meaningful tax efficiencies. Made up of multi-jurisdictional and local experts who understand in depth the transfer pricing regulations and administrative practices at work worldwide, Taxand delivers high quality, proactive advice. Taxand's independence ensures freedom from audit-based conflicts of interest and the delivery of a responsive service. Find out more about our transfer pricing services here. To discuss your transfer pricing requirements in depth contact your nearest Taxand transfer pricing specialist here. PUBLICATIONS CONTACT
In addition to our global guide to transfer pricing prepared with the IBFD, our Americas team have produced the Taxand Americas Guide to Transfer Pricing.
Lynne Sandland
Taxand Global Head of Marketing
T. +44 (0)20 7072 3251
E. lsandland@taxand.com
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Contact Us
To discover how Taxand can deliver your transfer pricing advantage talk to your nearest Taxand advisor.
For general enquiries:
Antoine Glaize
T. +33 1 70 38 88 28
E. antoine.glaize@arsene-taxand.com