Language : English
Published : 2017-10-02
Pages : 1024
Guide to International Transfer Pricing: Law, Tax Planning and Compliance Strategies 7th Edition
In Guide to International Transfer Pricing, global practitioners address both the general issues that surround transfer pricing, including the Organisation for Economic Co-operation of Development’s (OECD) fifteen-item Base Erosion and Profit Shifting (BEPS) plan and the specific rules and issues that any company must concern itself with in various jurisdictions around the world. Tax authorities around the globe are increasingly scrutinizing the intercompany pricing practices of taxpayers and enacting rules and regulations to ensure an appropriate allocation of income among the various tax jurisdictions in which a multinational company operates. In addition, a growing number of tax authorities have established documentation requirements to demonstrate appropriate transfer pricing policies, with penalty provisions for non-compliance. Not only must a multinational company understand the different nuances in the transfer pricing laws and their practical interpretation in each local country, but it must also appreciate that by operating in jurisdictions with varying tax rates, transactional structures or intercompany pricing policies can impact the multinational’s global effective tax rate.
What’s in this book:
This guide is a collaboration of many transfer pricing experts from around the world with experience gained from assisting multinationals in implementing planning and compliance strategies, and their insights into dealing with local tax authorities. Key features of this book include:
- overview of fundamental concepts applied in transfer pricing;
- country-specific profiles that compare and contrast rules and real-world applications over multiple jurisdictions, including those likely to adopt BEPS; and
- practical guidance and implementation, enabling the reader to execute a coordinated, cost-effective approach to global policies and documentation needs.
How this will help you:
This thoroughly practical work provides guidance on an array of critical transfer pricing issues. The guide’s relevance is further enhanced by the inclusion of country chapters, covering domestic transfer pricing issues in a variety of key national jurisdictions. The primary objective of this book is to arm the constituents impacted by transfer pricing, including tax directors, legal counsel, accounting and operations personnel, CFOs and outside advisors, with the knowledge base and resources needed for effective transfer pricing decision-making.
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Now in its 20th annual edition, Melville’s Taxation continues to be the definitive, market-leading text on UK taxation. This text serves as a comprehensive guide for students taking a first level course in the subject. Featuring clean, uncluttered prose and a wealth of immensely practical examples, this edition brings the book completely up to date with the provisions of the Finance Act 2014. Comprehensively updated to reflect the Finance Act 2014, including: * Changes to tax on savings income * Transferable personal allowance * Extension of the seed EIS * Social investment tax relief * New ISAs * Employee ownership trusts * Employer-provided medical treatment * Abolition of employer NICs for under-21s * Further increase in AIA * CGT private residence relief * VAT on discounts for prompt payment * VAT place of supply rules This book will be of value to both undergraduate and professional students of business and accounting, and will be particularly useful for students preparing for the following examinations: ICAEW Professional Stage, Principles of Taxation; Taxation; ACCA Fundamentals Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA Diploma Stage, Public Finance and Taxation; AAT Level 4 Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation; Business Taxation and Accounting Principles; AIA Foundation Level, Auditing and Taxation; IFA Level 4, Tax for SMEs. Visit www.pearsoned.co.uk/Melville for our suite of resources to accompany this market-leading text: * For instructors: A complete solutions guide and PowerPoint presentations * For students: A companion website featuring updates on taxation and additional resources ‘Taxation is an excellent text. Comprehensive in its coverage and set at just the right level – no competition comes close!’ Paul Collier, University of Exeter ‘Melville is always particularly well updated, with changed material fully integrated into the text, unlike some books that seem to bolt on new sections at random.’ Richard Teather, University of Bournemouth ‘Clearly laid out with lots of practical examples.’ Sylvia Elwes, University of Bedfordshire, UK ‘This is a superb text …I can say without reservation this is a comprehensive and user friendly text.’ Siobhan Goggin, University of Lincoln Alan Melville FCA BSc Cert Ed. is a best-selling author and Senior Lecturer at Nottingham Trent University. He has many years’ experience teaching accounting and taxation.
The Singapore GST Compliance Handbook is dedicated to help you achieve GST compliance It provides clear commentary on the rules. law and practice governing GST in Singapore It guides readers.. to understand fundamental GST concepts. learn about the approaches and the underlying basis for compiling GST returns. and how to avoid common pitfalls in complying with GST Best Practice:. Provides guidance on GST treatments that are in compliance with the tax law and IRAS regulations . and guidelines Improves Compliance: Readers are guided through complex areas of GST application and guided to make proper tax filing Clear Explanations:.. Clear commentary on the rules. law and practice governing GST in Singapore helps readers understand how to apply GST Illustrations . checklists and references to relevant legislation…
Schwarz on Tax Treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK’s treaty network with EU and international law in their application to UK tax law. Schwarz on Tax Treaties has established itself as a standard reference work on this challenging subject. The fifth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, international and EU treaty developments including: New Bilateral double tax and exchange of information treaties and protocols OECD BEPS Multilateral Instrument Treaty binding compulsory arbitration State Aid — Luxembourg Alleged aid to McDonald’s Judicial decisions of United Kingdom and foreign courts on UK treaties Taxpayer rights in EU exchange of information Multilateral MOU on Country-By-Country Reporting EU Anti-Tax Avoidance Directive Case law developments including: UK Supreme Court in Miller, R (oao) v Secretary of State for Exiting the EU Australian High Court in Bywater Investments Ltd and others v CoT Indian Supreme Court in Formula One World Championship Ltd v CIT UK Tax Tribunals Irish Bank Resolution Corporation Ltd v HMRC; Fowler v HMRC; R (oa Derrin Brother Properties Ltd), Vrang v HMRC, Ardmore Construction CJEU in Austria v Germany; Berlioz Investment Fund SA v Directeur de l’administration des Contributions directes; Eqiom SAS and Enka SA v. Ministre des finances et des comptes Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian Barrister. His practice focuses on international tax disputes as counsel and advice on solving cross-border tax problems. He is a visiting Professor at King’s College London and a member of the Permanent Scientific Committee of the International Fiscal Association. He has been listed as a leading tax Barrister in both the Legal 500 for international corporate tax, and Chambers’ Guide to the Legal Profession for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide he is commended for his ‘encyclopaedic knowledge of double tax treaties’.
About the Author
Dr. Jeff Madura presently serves as the SunTrust Bank Professor of Finance at Florida Atlantic University. He has written several successful finance texts, including INTERNATIONAL FINANCIAL MANAGEMENT. His research on international finance has been published in numerous journals, including JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS; JOURNAL OF MONEY, CREDIT AND BANKING; FINANCIAL MANAGEMENT; JOURNAL OF FINANCIAL RESEARCH; and FINANCIAL REVIEW. Dr. Madura has received multiple awards for excellence in teaching and research, and has served as a consultant for international banks, securities firms, and other multi-national corporations. He earned his B.S. and M.A. from Northern Illinois University and his D.B.A. from Florida State University. Dr. Madura has served as a director for the Southern Finance Association and Eastern Finance Association and is also former president of the Southern Finance Association.