Getting the Deal Through Transfer Pricing 2016
The title covers the latest developments in transfer pricing law across the globe and contains updates on topics including: transfer pricing methods, OECD Transfer Pricing Guidelines, permissible cost-sharing arrangements, transfer pricing adjustment rules, “safe harbour” methods, required disclosures and documentation, agencies responsible for enforcement, income tax treaty networks, relief (and its limitations) from double taxation, advance pricing agreements, and any potential tax exemptions or rate reductions available via government bodies.
Reproduced with permission from Law Business Research Ltd. This article was first published in Getting the Deal Through: Transfer Pricing 2016, (published in September 2015; contributing editor: Jason M Osborn, Mayer Brown LLP).
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