Transfer Pricing Developments Around the World 2022 (eBook)

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Transfer Pricing Developments Around the World 2022 is a unique and thorough book providing a detailed, issue-by-issue analysis of the current state of transfer pricing developments along with 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 increase globally at every level of government and international policy with a widespread impact on countries’ legislations, administrative guidelines, and jurisprudence.

What’s in this book:

Delving deep into 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 furnishes eight topic-based chapters penned by international experts on transfer pricing. This informative book elucidates the following topics:

• Global Transfer Pricing Developments
• Transfer Pricing Developments in the European Union
• Transfer Pricing Developments in Developing Countries and Emerging Economies
• Transfer Pricing Developments in the United States
• Transfer Pricing in the Post-COVID-19 Era
• Transfer Pricing and Substance
• Transfer Pricing and Business Restructurings (including hard-to-value intangibles)
• Transfer Pricing and New Technologies

This book is an in-depth analysis of the intense work of international organizations such as the OECD, UN, and other international organizations, and the EU.

How this will help you:

This expansive compendium will prove to be of immeasurable value to the various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials as well as to tax lawyers, in-house counsel, and interested academics in facilitating efficient dialog and a coordinated approach to transfer pricing in the future.