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Taxand / IBFD 2011 Global Guide to Transfer Pricing
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 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.