About the Author
Transfer pricing is an important tax and accounting issue. This book explains the transfer pricing issue and its importance, including its role in the world's largest tax disputes and the resulting financial reporting issues. The book explains transfer pricing analysis, its application to different types of transactions, penalty rules, and how to resolve transfer pricing disputes.
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Transfer pricing is the largest tax and accounting issue for multinational entities with substantial related party transactions. It is a complex fair market value concept that affects taxable income in multiple jurisdictions, customs valuations, state taxes, and financial reporting. The transfer pricing issue is present in nearly half of United States import and export transactions, and consistently produces tax disputes in the tens of millions and billions of dollars.
This book provides a comprehensive overview of transfer pricing, written by a 30-year practitioner, 20-year teacher of transfer pricing. It explains the business need and policy underpinnings for transfer pricing and the unique concepts that drive transfer pricing analysis. The book uses helpful charts and diagrams, and formulas to explain the individual steps in transfer pricing analysis and how to apply that analysis to different types of transactions. Finally, it explores penalty rules, controversy procedures, and ways to avoid transfer pricing disputes.
This book will be invaluable to in-house tax lawyers and practitioners of international tax at all levels, as well as to LL.M., M.S.T., and M.B.A. students studying global businesses.
9781639052912
138
5470846
6x9 Paperback
12/8/2022 12:00:00 AM
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