Author: Raffaele Petruzzi; Michael Lang

Publisher: Kluwer Law International
ISBN: 9789403526287
Published In: October 2024
Format: Hardback
Jurisdiction: International

Description 

Transfer Pricing Developments Around the World 2024 is a book furnishing an in-depth, issue-by-issue analysis of transfer pricing developments worldwide and suggestions for future solutions to the problems raised. Exhaustive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to augment globally at every level of government and international policymakers, with a far-reaching impact on countries’ legislations, administrative guidelines, and jurisprudence.

What’s in this book:

Sprouting from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book tenders seven topic-based chapters penned by international experts on transfer pricing. Significantly assisting in defining recent transfer pricing issues around the world, it encompasses the following topics: 

Global Transfer Pricing Developments;
Transfer Pricing and Amount B;
Transfer Pricing and BEFIT;
The EC’s Transfer Pricing Directive Proposal;
Transfer Pricing and Profit Attribution to New-Age Permanent Establishments;
Transfer Pricing and ESG; and
Transfer Pricing and New Technologies.

The profound work of international organizations, such as the OECD, the UN, and the EU, is thoroughly analysed in this book.

How this will help you:

The thorough analysis will be highly appreciated by various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, government officials and tax lawyers, in-house counsel, and interested academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.

Keywords:

Transfer pricing, international tax, tax law, OECD guidelines, BEFIT, ESG taxation, corporate taxation, global tax compliance, WU Transfer Pricing Center, profit attribution.

Target Audience:

• Corporate CEOs and CFOs,
• Tax lawyers,
• Government officials,
• Academics,
• In-house counsel,
• Advisory firms,
• International organizations,
• Business community members,
• Economists,
• Transfer pricing experts.

Genre:

• Law,
• Business,
• Taxation,
• Finance,
• International policy,
• Economics,
• Academic,
• Professional development,
• Corporate governance,
• Technical resource.