Tax Director's Guide To International Transfer Pricing

Forty-two of the world's leading transfer pricing professionals offer their advice and insights on how to navigate complex issues, including:

. When is an APA Advantageous?
. Understanding the New U.S. Services Regulations
. Transfer Pricing Implications of Reorganizations
. Valuing Intangibles Under Cost Sharing Arrangements
. How to Apply the Best Method Rule

The book also provides a country-by-country review of transfer pricing laws in a dozen major economies, addressing questions such as:

. What transfer pricing methods are accepted?
. Do the local tax authorities favor a given method?
. What dispute resolution mechanisms are available?
. Are APAs allowed and, if so, what are the rules?
. To what extent are international guidelines followed?
. How is the acceptability of comparables determined?
. What are the documentation requirements?
. How are non-compliance penalties calculated?