Home > News & Views > Publications > Transfer Pricing

Transfer Pricing

Taxand / IBFD Global Guide to Transfer Pricing - Read more...

Taxand Americas Guide to Transfer Pricing - Read more...

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.

Taxand / IBFD 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

Taxand transfer pricing specialists believe that in the post credit crunch world commercial transactions between different parts of a multinational group may not be subject to the same market forces shaping relations between two independent firms, bringing consequences for the division of tax revenues between governments.

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.

View sample chapter

View table of contents

Author information

Find your local Taxand transfer pricing advisor here


Taxand Americas Guide to Transfer Pricing - Request now!


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.

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
Lynne Sandland
Taxand Global Marketing
T. +44 (0)20 7072 3251
E. lsandland@taxand.com