 Written by Deloitte’s team of transfer pricing specialists, this is a comprehensive and authoritative guide to the general principles of transfer pricing.
With expert commentary and guidance throughout and a global transfer pricing matrix, this book will help answer all transfer pricing inquiries.
Thoroughly reviewed and updated to the OECD Transfer Pricing Guidelines 2010, this 2nd edition contains 3 brand-new chapters on:
• Intangibles
• Business restructuring
• UK tax legislation
Contents:
1. Transfer pricing – What is it?
2. OECD
3. Types of transaction: tangible goods
4. Types of transaction: intra-group services
5. Financing
6. Intangible property
7. Business restructuring
8. Implementation and monitoring
9. Tax audits and eliminating double taxation
10. UK transfer pricing legislation
Appendix 1: Global Transfer Pricing Matrix
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