Resolving Transfer Pricing Disputes: A Global Analysis (Cambridge Tax Law Series)

 Resolving Transfer Pricing Disputes: A Global Analysis (Cambridge Tax Law Series) PDF Text fb2 book

Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multin...

Series: Cambridge Tax Law Series
Hardcover: 990 pages
Publisher: Cambridge University Press (January 28, 2013)
Language: English
ISBN-10: 1107026598
ISBN-13: 978-1107026599
Product Dimensions: 6 x 2 x 9 inches
Amazon Rank: 5212241
Format: PDF ePub Text TXT fb2 ebook

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erprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.