Publication Date: February 2022
Publisher: LexisNexis
PART I—The Core
Chapter 1: The Intuition Behind Tax Transfer Pricing
Chapter 2: The OECD Approach
Chapter 3: The Arm’s Length Principle
Chapter 4: Applying the Arm’s Length Principle: Comparability Analysis
Chapter 5: Pulling It Together
Chapter 6: Documentation
Part II—Key Areas of Transfer Pricing and Base Erosion and Profit Shifting (‘BEPS’)
Chapter 7: Intra-Group Service Charges
Chapter 8: The G20-OECD Initiative Against Base Erosion and Profit Shifting
Chapter 9: Special Considerations for Intangibles
Chapter 10: Business Restructuring
Chapter 11: Permanent Establishment and the Authorised OECD Approach
Part III—Transfer Pricing in Motion: Practical Perspectives from Implementing Transfer Pricing
Chapter 12: Audit and Dispute Resolution
Chapter 13: Transfer Pricing in Practical Context
Chapter 14: Developing the In-house Transfer Pricing Capability
Chapter 15: Practicing Transfer Pricing in Non-OECD Developing Countries
Part IV— Cutting Edge Developments
Chapter 16: Financial Transactions
Chapter 17: Making Sense of Base Erosion and Profit Shifting (BEPS) 2.0