Transfer Pricing Review 2010/11

Transfer pricing is identified in Ernst & Young’s Global Transfer Pricing Survey as the most important international tax issue faced by multinational enterprises (MNE) today. The Transfer Pricing Review is aimed at providing both tax managers of MNEs and their advisors with a global guide to transfer pricing issues to aid them in their international tax compliance. At over 100 pages of informative dialogue the book features more than 20 chapters from leading experts in international corporate tax accounting and law.

The introduction to the book features informative articles on the issue of transfer pricing from those who are at the forefront of the legislation and guideline debate including Caroline Silberztein, Head of the Transfer Pricing Unit, OECD Centre for Tax Policy and Administration and Bruno Gibert, Chairman of the European Union Joint Transfer Pricing Forum.

The second half of the book looks at key aspects of transfer pricing in 17 countries: Belgium; Canada; Denmark; Finland; France; Germany; India; Ireland; Israel; Japan; Korea; Mexico; Netherlands; Norway; Russia; Sweden; and the UK. Each chapter is written by a leading tax expert - international tax accountant, lawyer or consultant with specific experience of the transfer pricing regulations for the country under focus and currently offering tax compliance advice to MNEs - including DLA Piper, KPMG, PricewaterhouseCoopers, Ernst & Young, Deloitte, and Loyens & Loeff. Among the areas of issue highlighted by our experts are: documentation requirements, attribution of profits, arm’s length standard, pricing legislation, dispute resolution, marketing of intangibles, audit and tax assessment, and the applicability of thin capitalisation rules.

The Transfer Pricing Review combines factual instruction with knowledgeable debate to provide the tax specialist with quality international transfer pricing analysis in a easily accessible format, and will make a valuable contribution to the current transfer pricing debate.