000			03486cam a2200289 i 4500
999			_c2921 _d2921
008			120409s2012 enka b 001 0 eng
020			_a9781107026599
082	0	0	_a338.88 _223 _bBAI
245	0	0	_aResolving Transfer Pricing Disputes _bA Global Analysis
260			_aNew York _bCambridge University Press _c2012
300			_alxiv, 924 pages : _billustrations ;
490	0		_aCambridge tax law series
504			_aIncludes bibliographical references and index.
505	8		_aMachine generated contents note: 1. Introduction Ian Roxan; 2. The transfer pricing problem Eduardo Baistrocchi; Part II. North America and Europe: 3. Transfer pricing disputes in the United States Reuven S. Avi-Yonah; 4. Transfer pricing disputes in Canada David G. Duff and Byron Beswick; 5. Transfer pricing disputes in the European Union Philip Gillett; 6. Transfer pricing in Germany Andreas Oestreicher; 7. Transfer pricing in Spain Violeta Ruiz Almendral; 8. Transfer pricing disputes in the United Kingdom Ian Roxan; Part II. Asia-Pacific: 9. Transfer pricing disputes in Australia Richard Vann; 10. Transfer pricing disputes in Japan Toshio Miyatake; 11. Transfer pricing disputes in the Republic of Korea Hun Park; 12. Transfer pricing in Singapore Stephen Phua Lye Huat; Part IV. BRIC Countries: 13. Transfer pricing disputes in Brazil Isabel Calich and Joao Dacio Rolim; 14. Transfer pricing disputes in the Russian Federation Andrey Shpak; 15. Transfer pricing disputes in India Mukesh Butani; 16. Transfer pricing disputes in China Jinyan Li; Part V. South America, Middle East and Africa: 17. Transfer pricing disputes in Argentina Eduardo Baistrocchi; 18. Transfer pricing disputes in Chile Juan Pablo Guerrero Daw; 19. Transfer pricing disputes in Israel Ofer Granot and Yoram Margalioth; 20. Transfer pricing disputes in Africa Lee Corrick; 21. Transfer pricing dispute resolution: the global evolutionary path (1799-2011) Eduardo Baistrocchi; 22. Resolving transfer pricing disputes: an analysis of the globe Ian Roxan.
520			_a"Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents"--
650		0	_aInternational business enterprises
650		0	_aTransfer pricing
650		0	_aCorporations
650		7	_aLAW / Taxation.
700	1		_aBaistrocchi, Eduardo.
700	1		_aRoxan, Ian.
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856	4	1	_uhttp://www.loc.gov/catdir/enhancements/fy1210/2012014620-t.html
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