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Global Transfer Pricing: Principles and Practice, Third Edition provides a straightforward introduction to this complex area, offering an overall understanding of transfer pricing as it is practised today. As well as reviewing transfer pricing theory and guidance, this practical book explains how to implement transfer pricing models in global multinationals and how to monitor transactions to ensure compliance.
This new edition covers updates in line with the BEPS project conclusions including discussion of G20 involvement, findings of the OECD paper on low value-add services, is updated in the light of changes to Chapter VI of the OECD Transfer Guidelines and includes a new chapter dealing with the documentation, due to the significant changes to Chapter V of the Guidelines.
The new edition of Global Transfer Pricing includes Deloitte’s 2016 Global Transfer Pricing Country Guide, an indispensable source of information on the transfer pricing regimes in 58 jurisdictions around the world.
This new edition covers updates in line with the BEPS project conclusions including discussion of G20 involvement, findings of the OECD paper on low value-add services, is updated in the light of changes to Chapter VI of the OECD Transfer Guidelines and includes a new chapter dealing with the documentation, due to the significant changes to Chapter V of the Guidelines.
The new edition of Global Transfer Pricing includes Deloitte’s 2016 Global Transfer Pricing Country Guide, an indispensable source of information on the transfer pricing regimes in 58 jurisdictions around the world.
作者簡介
John Henshall has 30 years’ experience in international taxation and for the past 12 years he has been a transfer pricing partner at Deloitte.
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