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Vol 22 No 11 Nov/Dec 2017

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Resolving Transfer Pricing Disputes: A Global Analysis

Edited by: Eduardo Baistrocchi, Ian Roxan

ISBN13: 9781107026599
Published: November 2012
Publisher: Cambridge University Press
Country of Publication: UK
Format: Hardback
Price: £211.00

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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 Multinational Enterprises 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.

1. Introduction Ian Roxan
2. The transfer pricing problem Eduardo Baistrocchi

Part I. North America and Europe:
3. Transfer pricing disputes in the United States of America Reuven S. Avi-Yonah
4. Transfer pricing disputes in Canada David G. Duff and Byron Beswick
5. Transfer pricing disputes in the European Union Philip Gillett
6. Transfer pricing in Germany Andreas Oestreicher
7. Transfer pricing in Spain Violeta Ruiz Almendral
8. Transfer pricing disputes in the United Kingdom Ian Roxan

Part II. Asia-Pacific:
9. Transfer pricing disputes in Australia Richard Vann
10. Transfer pricing disputes in Japan Toshio Miyatake
11. Transfer pricing disputes in the Republic of Korea Hun Park
12. Transfer pricing in Singapore Stephen Phua Lye Huat

Part III. BRIC Countries:
13. Transfer pricing disputes in Brazil Isabel Calich and Joao Dacio Rolim
14. Transfer pricing disputes in the Russian Federation Andrey Shpak
15. Transfer pricing disputes in India Mukesh Butani
16. Transfer pricing disputes in China Jinyan Li

Part IV. South America, Middle East and Africa:
17. Transfer pricing disputes in Argentina Eduardo Baistrocchi
18. Transfer pricing disputes in Chile Juan Pablo Guerrero Daw
19. Transfer pricing disputes in Israel Ofer Granot and Yoram Margalioth
20. Transfer pricing disputes in Africa Lee Corrick
21. Transfer pricing dispute resolution: the global evolutionary path (1799-2011) Eduardo Baistrocchi
22. Resolving transfer pricing disputes: an analysis of the globe Ian Roxan.

Series: Cambridge Tax Law Series

Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax ISBN 9781108421508
To be published February 2018
Cambridge University Press
International Tax Policy: Between Competition and Cooperation ISBN 9781107112100
Published November 2017
Cambridge University Press
A Global Analysis of Tax Treaty Disputes ISBN 9781316507254
Published August 2017
Cambridge University Press
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107042988
Published July 2015
Cambridge University Press
The Rise of the Value-Added Tax ISBN 9781107044128
Published April 2015
Cambridge University Press
Value Added Tax: A Comparative Approach 2nd ed ISBN 9781107617629
Published March 2015
Cambridge University Press
European Union Corporate Tax Law ISBN 9781107018990
Published May 2013
Cambridge University Press
Corporate Tax Law: Structure, Policy and Practice ISBN 9781107033535
Published March 2013
Cambridge University Press
Tax Expenditure Management: A Critical Assessment ISBN 9781107007369
Published February 2013
Cambridge University Press
The Taxation of Corporate Groups Under Consolidation: An International Comparison ISBN 9781107033498
Published December 2012
Cambridge University Press
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9781107411586
Published November 2012
Cambridge University Press
Anglo-American Corporate Taxation: Tracing the Common Roots of Divergent Approaches ISBN 9780521887762
Published September 2011
Cambridge University Press
International Taxation of Permanent Establishments: Principles and Policy ISBN 9780521516327
Published September 2011
Cambridge University Press
Tax Policy, Women and the Law: UK and Comparative Perspectives ISBN 9780521878036
Published November 2010
Cambridge University Press
International Commercial Tax ISBN 9780521853118
Published July 2010
Cambridge University Press
The Victorian Taxpayer and the Law: A Study in Constitutional Conflict ISBN 9780521899246
Published April 2009
Cambridge University Press
International Tax as International Law: An Analysis of the International Tax Regime ISBN 9780521618014
Published October 2007
Cambridge University Press
Income Tax in Common Law Jurisdictions: Volume 1 - From the Origins to 1820 ISBN 9780521870832
Published November 2006
Cambridge University Press