Transfer Pricing and Tax Avoidance: Jurisdictional Comparisons

Transfer Pricing & Tax Avoidance: Jurisdictional Comparisons is the essential reference guide for corporations, financial institutions and legal professionals.

Covering major jurisdictions worldwide it provides a clear overview of the law relating to transfer pricing and tax avoidance in each one, and is structured to allow easy comparisons between jurisdictions.

• Offers a well organised starting point for international reference
• Covers the law in major jurisdictions around the world
• Uses a reader-friendly Q&A format that enables quick and easy crossjurisdictional comparisons
• Includes contributions from leading local practitioners who are experts in the field
• Addresses the key questions of multinational organisations
• Transfer pricing: covers topics such as legislative framework; national policy initiatives; revenue authority initiatives; administrative guidelines; case law; penalties; dispute resolution mechanisms
• Tax avoidance: covers topics such as acceptable tax planning areas; definitions of abusive tax avoidance; legislative framework; key case law; penalties; current trends
• Provides straightforward, practical commentary on each jurisdiction and the respective legal systems