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  1. Home
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  3. Resolving Transfer Pricing Disputes
  • Cited by 4
  • Edited by Eduardo Baistrocchi, London School of Economics and Political Science, Ian Roxan, London School of Economics and Political Science
Publisher:
Cambridge University Press
Online publication date:
November 2014
Print publication year:
2012
Online ISBN:
9781139208123
DOI:
https://doi.org/10.1017/CBO9781139208123
Subjects:
Economics, Law, Finance and Accountancy, Taxation Law
Series:
Cambridge Tax Law Series
Information

Book description

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.

Reviews

'… this work is an extremely useful contribution to an important field of study. The focus on historical and cultural contexts combined with the 'nuts and bolts' detail of resolving disputes, along with the fact that such a large number of jurisdictions are canvassed, makes this an especially unique and attractive title.'

Glen Loutzenhiser Source: British Tax Review

'… the work's contribution to the international tax literature is ensured.'

Diane M. Ring Source: Tax Notes International

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Contents

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Contents

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References

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