Global Transfer Pricing

Principles and Practice

Global Transfer Pricing cover

Global Transfer Pricing

Principles and Practice

Description

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

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

Product details

Published 13 Apr 2023
Format Ebook (PDF)
Edition 5th
Extent 312
ISBN 9781526525048
Imprint Bloomsbury Professional
Publisher Bloomsbury Publishing

About the contributors

Author

Roy Donegan

Roy Donegan has been a tax professional with Deloi…