Now in its fifth edition, Global Transfer Pricing: Principles and Practice continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation. It offers readers an overall view of transfer pricing as it is practised today. In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation. Readers will benefit from the practical experience that the Deloitte transfer pricing group have gained in helping businesses implement processes that deal with the business models that have evolved in today's increasingly competitive landscape. The transfer pricing environment has evolved significantly since the publication of the previous edition – changes reflected in this new edition include the impact of Brexit, Covid-19, guidance on financial transactions and IBOR and proposed updates to UK documentation requirements.
Roy Donegan is a partner in Deloitte's transfer pricing group, based in London, with 19 years' experience in the field. During that time, Roy has worked extensively on a wide range of transfer pricing matters, from advising on policies, through to documentation, implementation and liaising with tax authorities on tax payers behalf's. Within Deloitte, Roy leads a sub-group that focuses on advising privately owned groups on transfer pricing matters, ranging from large private companies and partnerships in the professional practices sector to innovative and entrepreneurial start-ups and fast-growing disruptor businesses.
This title is included in Bloomsbury Professional's International Tax online service.
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Table of Contents
1. Transfer Pricing: What Is It? 2. OECD 3. Types of Transaction: Tangible Goods 4. Types of Transaction: Intra-group Services 5. Financing 6. Intangibles 7. Profit Split 8. Business Restructuring 9. Transfer Pricing Documentation 10. Operational Transfer Pricing 11. Tax Audits and Eliminating Double Taxation 12. UK Transfer Pricing Legislation 13. Allocation of Profits to Branches Appendix A United Kingdom Transfer Pricing Summary Appendix B International Quick Reference Guide