Transfer Pricing Developments Around the World 2021 is a pragmatic book that presents a detailed, issue-by-issue analysis of the current state of developments and suggestions for future solutions to the problems of transfer pricing. Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase globally at every level of government and international policy with a wide-ranging impact on countries’ legislation, administrative guidelines and jurisprudence.
Manifesting from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book furnishes seven topic-based chapters prepared by international experts on transfer pricing. Aiding in defining recent transfer pricing issues worldwide, this book elucidates the following topics:
- Global Transfer Pricing Developments.
- Transfer Pricing Developments in the European Union.
- Transfer Pricing Developments in the United States.
- Transfer Pricing Developments in Developing Countries and Emerging Economies.
- Recent Developments on the Tax Challenges of the Digitalization of the Economy.
- Recent Developments on Transfer Pricing and COVID-19.
- Recent Developments on Transfer Pricing and Simplification Measures.
The intense work of the EU and international organizations, such as the OECD, UN, and other international organizations, is thoroughly analysed in this book.
This in-depth analysis will be highly appreciated by various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials as well as tax lawyers, in-house counsel, and interested academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.
CHAPTER 1 Global Transfer Pricing Developments
Erika Scuderi & Raphael Holzinger
CHAPTER 2 Transfer Pricing Developments in the European Union
Isabel Verlinden, Stefaan De Baets & Jean-Philippe Van West
CHAPTER 3 Transfer Pricing Developments in the United States
Sean F. Foley, Kevin D. Kramer, Thomas D. Bettge, Lillie M. Sullivan & Joshua D. McConkey
CHAPTER 4 Transfer Pricing: Recent Developments in Developing Countries and Emerging Economies
Mukesh Butani & Seema Kejriwal
CHAPTER 5 Recent Developments on the Tax Challenges of the Digitalization of the Economy
Mary C. Bennett
CHAPTER 6 Recent Developments in Transfer Pricing and COVID-19
Gianni De Robertis
CHAPTER 7 Recent Developments on Transfer Pricing and Simplification Measures
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