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Resolving Transfer Pricing Disputes Eduardo Baistrocchi (Lecturer in Law, London School of Economics and Political Science)

Resolving Transfer Pricing Disputes By Eduardo Baistrocchi (Lecturer in Law, London School of Economics and Political Science)

Summary

This book explains transfer pricing through a global study of disputes and the implications of innovative dispute resolution methods. It discusses twenty representative jurisdictions and analyses multiple transfer pricing disputes from North and South America, Europe, Asia and Africa, including all four BRIC countries.

Resolving Transfer Pricing Disputes Summary

Resolving Transfer Pricing Disputes: A Global Analysis by Eduardo Baistrocchi (Lecturer in Law, London School of Economics and Political Science)

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.

Resolving Transfer Pricing Disputes Reviews

' this work is an extremely useful contribution to an important field of study. The focus on historical and cultural contexts combined with the 'nuts and bolts' detail of resolving disputes, along with the fact that such a large number of jurisdictions are canvassed, makes this an especially unique and attractive title.' Glen Loutzenhiser, British Tax Review
' the work's contribution to the international tax literature is ensured.' Diane M. Ring, Tax Notes International

About Eduardo Baistrocchi (Lecturer in Law, London School of Economics and Political Science)

Eduardo Baistrocchi is an Associate Professor of Law at the London School of Economics and Political Science, having joined in 2009. Before joining the LSE, he was Associate Professor of Law at Universidad Torcuato Di Tella in Buenos Aires. He studied law at the Universidad de Buenos Aires before obtaining an LLM at Harvard Law School and later, an LLM on Tax Law at the LSE. He has been a Fulbright Scholar and a Chevening Scholar. He has also been a Distinguished Visiting Professor at Northwestern University and the University of Toronto. His research and publications are focused on international taxation. His current area of research is the tax treaty network and BRIC countries (Brazil, Russia, India and China). Ian Roxan is an Associate Professor of Law and Director of the Tax Programme at the London School of Economics and Political Science.

Table of Contents

1. Introduction Ian Roxan; 2. The transfer pricing problem Eduardo Baistrocchi; Part I. North America and Europe: 3. Transfer pricing disputes in the United States of America 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 III. 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 IV. 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 (17992011) Eduardo Baistrocchi; 22. Resolving transfer pricing disputes: an analysis of the globe Ian Roxan.

Additional information

GOR006577149
9781107026599
1107026598
Resolving Transfer Pricing Disputes: A Global Analysis by Eduardo Baistrocchi (Lecturer in Law, London School of Economics and Political Science)
Used - Very Good
Hardback
Cambridge University Press
2012-12-06
990
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us

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