Global Transfer Pricing Solutions: Eighth Edition
WorldTrade Executive In, May 2012, Pages: 299
8th edition of Global Transfer Pricing Solutions, a Special Report on the most important and up-to-date legal, tax and practical considerations for building a global business strategy.
When entering a global market, business professionals will encounter tax compliance policies that, without proper foresight and preparation, may compromise profit margins. Global Transfer Pricing Solutions details the often complex transfer pricing and tax compliance policies of local authorities around the globe. In this Report, professionals will ascertain critical issues and innovative strategies for growing their multinational business while maintaining an aggressive market strategy.
Global Transfer Pricing Solutions garners insights from experienced practitioners of international legal and accounting firms and senior international transfer pricing professionals at the largest multinationals. Articles offer full coverage of the major worldwide transfer pricing regimes with in-depth analysis of proactive transfer pricing management, e-commerce, intellectual property, and much more.
This one-of-a-kind resource explores key topics such as:
- Unwrapping the New Cost Sharing Regulations in the U.S. (Miller & Chevalier)
- Transfer Pricing Documentation Strategies Across Multiple Jurisdictions (Ceteris)
- Transfer Pricing Strategies in China: Moving Toward Certainty – New Entrants and Increased Enforcement (PricewaterhouseCoopers)
- Transfer Pricing in Korea, the Philippines and Taiwan (PricewaterhouseCoopers)
- French Thin Capitalization Reform (Gibson, Dunn & Crutcher)
- Recent Developments in Transfer Pricing in Latin America: A Roundtable Discussion (DLA Piper)
- Mexican and Brazilian Thin Capitalization Rules (Ernst & Young)
- Update on the Mutual Agreement Procedure Program in Canada (Gowling Lafleur Henderson)
- U.S.’s Dodd-Frank and Transfer Pricing Regulators to Require More Information on Intercompany Transactions (DLA Piper)
Table of Contents
Tax Administration Around the World Becomes More Aggressive and Focused: Asia is Consistent with this Trend
By Howard Adams (Ernst & Young Solutions LLP, Singapore)
Potential Arbitration Under MAP Cases
By Mark Schuette (Ceteris)
Transfer Pricing Beyond the Tax Department
By Nathaniel Carden (Skadden, Arps, Slate, Meagher & Flom LLP)
Tax Planning: The Current State of Play on Substance: A Plea to Monitor Geographically-Dispersed Corporate Brainpower
By Axel Smits and Isabel Verlinden (PricewaterhouseCoopers)
Transfer Pricing Documentation Strategies Across Multiple Jurisdictions
By Rachael Tibolt (Ceteris)
ASIA/PACIFIC
Australia
Expected Legislative Changes to Australia’s Transfer Pricing and Treaty Rules
By Leslie Prescott-Haar and Alejandro Ces (Ceteris)
China
Transfer Pricing Perspectives in China: Moving Toward Certainty - New Entrants & Increased Enforcement
By Spencer Chong, Aatika Hayat and Jeff Yuan (PricewaterhouseCoopers, China)
Hong Kong
Hong Kong: Exchange of Tax Information - White Listed by OECD
By Clifford Ng and Kathryn Young (Boughton Peterson Yang And Anderson
The Hong Kong Associated Office Of Zhong Lun Law Firm) Hong Kong & Transfer Pricing: DIPN 45 Provides Additional Guidance
By Patrice Marceau and Daniel Chan (DLA Piper, China)
India
Transfer Pricing in India: Audits, Assessment and Appeals – Tax Authority’s Use of Surreptitious Comparables Creates Hardship
An Interview with Ravishankar Raghavan (Majmudar & Co., International Lawyers, India)
Corporate Guarantee and Transfer Pricing Issues in India
By Ravishankar Raghavan (Majmudar & Co., International Lawyers, India)
Transfer Pricing in India: Delhi Income Tax Appellate Tribunal Excludes Super Normal Profit Making Companies from the Ambit of Comparables
By Ravishankar Raghavan (Maimudar & Co., India)
India’s Budget 2011/2012: Significant Changes Include a Reduction in the Corporate Surcharge, Strengthening of Transfer Pricing Provisions and Enactment of Anti-Avoidance Measures
By Ravishankar Raghavan (Maimudar & Co., India)
Japan
Japan to Amend Transfer Pricing Regime: Restrictions on Government Use of Secret Comparables; Changes End Priority of Transitional Transaction Methods
By Takashi Tezuka and Jeffrey A. Eagan (Anderson Mori & Tomotsune)
Korea
Transfer Pricing in Korea: Significant Revisions Include the Expansion of Special Relations and Flexibility of Tax Appeals
By Henry An and Heui-Tae Lee (SAMIL PricewaterhouseCoopers, Korea)
Philippines
Transfer Pricing in the Philippines: New Guidelines Proposed to Clarify Long-Standing Statutory Provisions
By Alexander B. Cabrera, Carlos T. Carado II and Roselle K. Yu (Isla Lipana & Co./PricewaterhouseCoopers, Philippines)
Singapore
Singapore: Significant Tax and Transfer Pricing Considerations Spur Growth as Location for Regional Headquarters
By Nghi Huynh (KPMG in U.S) and Geoffrey K. Soh & Chiu Wu Hong (KPMG in Singapore)
Taiwan
Transfer Pricing in Taiwan: Regulations Require Self Assessment under the Arm’s Length Principle - Disclosure of Controlled Transactions Required
By Steven Go and Wendy Chiu (PricewaterhouseCoopers, Taipei)
Vietnam
Vietnam’s Business Income Tax: Tax Incentives Target Encouraged Sectors – Transfer Pricing Applicable at Lower Control Threshold Compared to Other Countries
By Richard Irwin (PriceWaterhouseCoopers, Ho Chi Minh City)
EUROPE
Belgium
ECJ Decision on Transfer Pricing Rules: Société de Gestion Industrielle (SGI) v. Belgium
By Robert van de Jagt, Barry Larking (KPMG EU Tax Center) and Niko Lenaerts (KPMG Belgium)
France
French Thin Cap Reform: As of January 1, 2012, French Holding Companies Will Have to Demonstrate that their Decisions are made in France
By Jérôme Delaurière (Gibson, Dunn & Crutcher LLP)
Ireland
Transfer Pricing Rules for Ireland Include Small Company Exemption
By Mark Schuette (Ceteris)
Italy
Transfer Pricing Documentation to Protect Against Penalties
By Gianni Colucci, Marco Meulepas, Hazel Thomas, Luigi Colantonio and Ugo Cannavale (PricewaterhouseCoopers LLP)
Italy Introduces New Legislation on Transfer Pricing Documentation
By Mario Martinelli (McDermott Will & Emery Studio Legale Associato)
Luxembourg
Luxembourg Advance Pricing Arrangements
By François-Xavier Dujardin and Christophe Clément (Clifford Chance)
Poland
Transfer Pricing Still a Key Issue for the Polish Tax Authorities
By Mike Ahern, Piotr Wiewiórka, Sebastian Lebda, Warsaw and Joanna Kubinska (PricewaterhouseCoopers LLP)
Russia
Russia Adopts New Transfer Pricing Rules Effective
By Arseny Seidov and Roman Bilyk (Baker & McKenzie CIS)
Russian Transfer Pricing Law
By Evgenia Veter and Natalija Reuta (Ernst & Young)
United Kingdom
Thin Capitalization in the United Kingdom—HMRC Issues New Guidance
By Peter N. W. Nias and James Ross (McDermott Will & Emery UK LLP)
LATIN AMERICA
Regional
Recent Developments in Transfer Pricing: A Roundtable Discussion
By Jeffrey S. Korenblatt (DLA Piper LLP)
The Use of Shared Service Centers in Latin America
By John A. Salerno, Lucia Echenique Fossati and Veronica J. Flores (PwC)
Inter-American Tax Administration Leader Describes Sharing Information Between Countries
Interview With Márcio Verdi
Argentina
Inside IFRS: The Impact on Taxation in Argentina
By Jorge Lapenta and Patricia Buccino (Ernst & Young, Argentina)
Brazil
Mexican and Brazilian Thin Capitalization Rules
By Carlos Montemayor, Adriana Rodriguez, Fernanda Amaral and Cesar Dondiego (PricewaterhouseCoopers Mexico)
The New List of Tax Havens Issued by the Brazilian Tax Authorities – Improvement or Not?
By Geraldo Valentim Neto (Companhia Siderúrgica Nacional)
Discussion on Transfer Price Adjustment for Brazilian Companies
By Giancarlo Chamma Matarazzo and Renato Henrique Caumo (Pinheiro Neto Advogados)
Brazilian Authorities Authorize Use of 2010 Currency Appreciation Factor for the Profitability Safe Harbor
By Cristina Medeiros (PwC)
Dominican Republic
Dominican Republic to Require Contemporaneous Documentation Beginning with Fiscal Year
By Ramon Ortega and Horacio Peña (PwC)
Panamá Tax Treaty Developments and New Policies: The Implications
By Leopoldo J. Martinez (LMN Consulting LLC)
NORTH AMERICA
Canada
Update on the Mutual Agreement Procedure Program
By Dale C. Hill, Mark Kirkey and Jim Wilson (Gowling Lafleur Henderson LLP)
New Tax Proposals Announced to Restrict Upstream Loans Made by Foreign Affiliates
By Jonathan W. Willson (Stikeman Elliott LLP)
Federal Court of Canada Dismisses Crown’s Transfer Pricing Appeal on Guarantee Fees
By Dale C. Hill, Mark Kirkey, Jamal Hejazi, Jim Wilson and Pierre Alary (Gowling Lafleur Henderson, LLP)
Mexico
Mexican and Brazilian Thin Capitalization Rules
By Carlos Montemayor, Adriana Rodriguez, Fernanda Amaral and Cesar Dondiego (PricewaterhouseCoopers Mexico)
Important Upcoming Decisions Regarding the Transfer Pricing Adjustments of Related Parties Providing Shelter Services in Mexico
By Esteban G. Dalehite (Cacheaux, Cavazos & Newton, L.L.P.)
Key Issues in Managing Tax Audits in Mexico
By Jaime González-Béndiksen (Baker & McKenzie)
Maquiladora and Transfer Pricing Issues
By Emilio Angeles Acosta (Baker & McKenzie Mexico)
Interaction Between Transfer Pricing and Customs Valuation from a Mexican Tax Perspective
By Yoshio Uehara and Santiago Llano (Chevez, Ruiz, Zamarripa, y Cía., S.C.)
United States
State Transfer Pricing Traps: Don’t Get Caught!
By Nicole Crighton and Brian Trauman (KPMG LLP)
Dodd-Frank and Transfer Pricing Regulators to Require More Information on Intercompany Transactions
By Sherif Assef (Ceteris)
Accounting—In Practice—for Back Office and Headquarters Services After Changes to Intercompany Service Transactions
An Interview with Transfer Pricing Specialist Eric Ryan (DLA Piper)
Unwrapping the New Cost Sharing Regulations
By Rocco V. Femia, Mary W. Prosser and Kathryn Morrison Sneade (Miller & Chevalier Chartered)
- Anderson Mori & Tomotsune
- Baker & McKenzie
- Boughton Peterson Yang And Anderson
- Baker & McKenzie CIS
- Cacheaux, Cavazos & Newton, L.L.P.
- Companhia Siderúrgica Nacional
- Ceteris
- Chevez, Ruiz
- Clifford Chance
- DLA Piper
- Ernst & Young
- Gowling Lafleur Henderson, LLP
- Gibson, Dunn & Crutcher LLP
- KPMG LLP
- KPMG EU Tax Center
- LMN Consulting LLC
- McDermott Will & Emery
- Miller & Chevalier Chartered
- Majmudar & Co.
- Niko Lenaerts
- Pinheiro Neto Advogados
- PricewaterhouseCoopers
- Stikeman Elliott LLP
- Zamarripa, y Cía., S.C.
Customers who bought this item also bought
All rights reserved. © Copyright 2013 Research and Markets WWW5
Terms and Conditions Privacy Policy Publishers Employment Opportunities Site Map Link to us Webmaster Affiliate Network
