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Global Transfer Pricing

Autor Roy Donegan
en Limba Engleză Paperback – 21 mai 2026
Written by an expert author team, this book provides a straightforward introduction to the complex area of global transfer pricing, offering an overall understanding of transfer pricing as it is practised today.
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Specificații

ISBN-13: 9781526535085
ISBN-10: 1526535084
Pagini: 312
Dimensiuni: 156 x 234 x 25 mm
Greutate: 0.45 kg
Ediția:6. Auflage
Editura: Bloomsbury Publishing

Caracteristici

Includes Deloitte's quick reference Global Transfer Pricing Country Guide, an indispensable source of information on the transfer pricing regimes in 69 jurisdictions around the world.

Notă biografică

Roy Donegan is a Partner in Deloitte's transfer pricing group, in London, UK

Cuprins

1. Transfer Pricing: What Is It?2. OECD3. Types of Transaction: Tangible Goods4. Types of Transaction: Intra-group Services5. Financing6. Intangibles7. Profit Split8. Business Restructuring9. Transfer Pricing Documentation10. Operational Transfer Pricing11. Tax Audits and Eliminating Double Taxation12. UK Transfer Pricing Legislation13. Allocation of Profits to BranchesAppendix A United Kingdom Transfer Pricing SummaryAppendix B International Quick Reference Guide

Recenzii

This is a great book for beginners and professionals alike. It is debunking many of the myths that surround transfer pricing in a humorous and clear way; Chapter 6 is particularly insightful.