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Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (en Inglés)
Michael Lang
(Ilustrado por)
·
Raffaele Petruzzi
(Ilustrado por)
·
Giammarco Cottani
(Ilustrado por)
·
Kluwer Law International
· Tapa Dura
Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (en Inglés) - Petruzzi, Raffaele ; Cottani, Giammarco ; Lang, Michael
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Origen: Estados Unidos
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Reseña del libro "Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics (en Inglés)"
This is Part Two of a crucially significant two-volume set on the nature of transfer pricing that fully elucidates how the growing body of applicable rules works in practice. The preceding volume, subtitled General Topics and Specific Transactions, focused on basic principles and specialized topics. This volume enlarges the scope of the first volume, particularly concerning industry specifics, regional considerations, the use of new technologies, and the intersection between transfer pricing rules and other disciplines. As in the first volume, stakeholding contributors from government, multinational companies, international organizations, advisory groups, and academia offer deeply informed perspectives, both general and specific, on the practical application of transfer pricing rules. With numerous examples and relevant international judicial precedents, the authors augment the first volume in such ways as the following: extended analysis of particular business sectors, including automotive, banking, consumer goods, insurance, IT, oil and gas, and pharmaceutics; specific jurisdictional coverage of the United States, the European Union, Brazil, China, and India; detailed presentation of the use of new technologies by both taxpayers and tax authorities; and further in-depth analysis of transfer pricing's interaction with various fields of law. With this authoritative source of practical guidance, advisors, in-house practitioners, government officials, and academics worldwide will have all the details they need to move forward in tackling the complex aspects of the current transfer pricing environment.
