Covering the latest developments in transfer pricing law across 14 jurisdictions, this volume contains updates on topics including: transfer pricing methods, OECD Transfer Pricing Guidelines, permissible cost-sharing arrangements, transfer pricing adjustment rules, “safe harbour” methods, required disclosures and documentation, agencies responsible for enforcement, income tax treaty networks, relief (and its limitations) from double taxation, advance pricing agreements, and any potential tax exemptions or rate reductions available via government bodies.
Jurisdictions
