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Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics

Gebonden Engels 2022 9789403535159
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Fundamentals of Transfer Pricing, the second volume of a two-volume book set on the nature of transfer pricing, expounds on how the growing body of applicable rules works in practice. The preceding volume subtitled General Topics and Specific Transactions was centred on basic principles and specialized topics. The current volume augments 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.

Akin to the first volume, stakeholding contributors from government, multinational companies, international organizations, advisory groups, and academia offer fully apprised perspectives, both general and specific, on the practical application of transfer pricing rules. With several examples and relevant international judicial precedents, the authors magnify the first volume in the following ways:
- extended analysis of particular business sectors, including automotive, banking, consumer -goods, insurance, IT, oil and gas, and pharmaceuticals;
- 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.

How this will help you:
This authoritative source of pragmatic guidance will keep advisors, in-house practitioners, government officials, and academics worldwide abreast with all the trivia they need to make headway in addressing the complex facets of the current transfer pricing environment.




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Over Michael Lang

Michael Lang is Head of the Institute for Austrian and International Tax Law. He is also Academic Director of the LLM Program in International Tax Law and Speaker of the Doctoral Program in International Business Taxation at Vienna University of Economics and Business (WU), Austria.

Andere boeken door Michael Lang


Assistant Editors
List of Figures
List of Tables
List of Abbreviations
Chapter 14 Automotive Sector
Greg Gehauf & Axel Eigelshoven
Chapter 15 Transfer Pricing in the Banking and Asset Management Sector (IncludingDigitalization)
Eva Frehner
Chapter 16 Transfer Pricing in the Commodities Trade Sector
Kalale Mambwe
Chapter 17 Transfer Pricing in the Fast-Moving Consumer Goods Sector
Martin Lagarden & Robert Risse
Chapter 18 Transfer Pricing in the Insurance Sector
Velio Alessandro Moretti
Chapter 19 Transfer Pricing in the IT Sector
Niraja Srinivasan, Katarina Petovska, Tatiana Amba & Srini Lalapet
Chapter 20 Transfer Pricing in the Oil and Gas Sector
Barend Broen & Erik Jan van Sten
Chapter 21 Transfer Pricing in the Pharmaceutical and Life Sciences Sector
Florian Zirnstein & Philipp Kaiser
Chapter 22 Transfer Pricing in Brazil
Gabriela Capristano & Andrea Chaves
Chapter 23 Transfer Pricing in China
Shimeng Lan
Chapter 24 Transfer Pricing in the European Union
Jérôme Monsenego
Chapter 25 India
Rahul Mitra, Nitin Narang & Tarini Nijhara
Chapter 26 Transfer Pricing in the United States
David Rosenbloom & Neal Kochman
Chapter 27 Use of New Technologies in Transfer Pricing by Taxpayers
Dorottya Kovács
Chapter 28 Use of New Technologies in Transfer Pricing by Tax Authorities
Gabriela Capristano Cardoso & Sing Yuan Yong
Chapter 29 Transfer Pricing and Antitrust Rules
Marco D’Ostuni & Jacopo Figus Diaz
Chapter 30 TP and Customs Valuation
Karol Adam Dziwinski & Luximan Babajee
Chapter 31 Transfer Pricing and VAT
Pietro Bricchetto & Karol Dziwinski


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