Transfer Pricing & Tax Avoidance

Erscheinungsjahr 2014
ISBN: 978-0-414-03350-4
Verlag: Sweet & Maxwell

Buch, Englisch, 500 Seiten

Reihe: The European Lawyer Ref Series

Transfer Pricing & Tax Avoidance: Jurisdictional Comparisons is the essential reference guide for corporations, financial institutions and legal professionals. Covering major jurisdictions worldwide it provides a clear overview of the law relating to transfer pricing and tax avoidance in each one, and is structured to allow easy comparisons between jurisdictions.

- Offers a well organised starting point for international reference
- Covers the law in major jurisdictions around the world
- Uses a reader-friendly Q&A format that enables quick and easy crossjurisdictional comparisons
- Includes contributions from leading local practitioners who are experts in the field
- Addresses the key questions of multinational organisations
- Transfer pricing: covers topics such as legislative framework; national policy initiatives; revenue authority initiatives; administrative guidelines; case law; penalties; dispute resolution mechanisms
- Tax avoidance: covers topics such as acceptable tax planning areas; definitions of abusive tax avoidance; legislative framework; key case law; penalties; current trends
- Provides straightforward, practical commentary on each jurisdiction and the respective legal systems

Autoren/Hrsg.

Chodikoff, David

Fachgebiete

• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Recht mehrerer Jurisdiktionen, Synopsen
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Internationales Rechnungswesen

Inhaltsverzeichnis

Part One: Transfer Pricing
1.1 General Overview
1.2 Identification of Legislative Framework
1.2.1 Federal Legislation
1.2.2 State and Provincial Legislative Interplay
1.2.3 International Treaties and Agreements

2.1 National Policy Issues
2.1.1 Overall National Policy Announcements
2.1.2 National Revenue Authority Initiatives
2.1.3 Administrative Statements
2.1.4 Administrative Guidelines
3.1 Case Law
3.1.2 Current Cases
3.1.3 Historical Cases of Note
4.1 Penalties
4.1.2 Types
4.1.3 Special or Notable Cases
5.1 Dispute Resolution Mechanisms
5.1.2 Preferred National Options
5.1.3 International Choices
Part Two: Tax Avoidance
6.1 Acceptable Tax Planning Areas / Subjects
7.1 Defining Abusive Tax Avoidance (National Considerations)
8.1 The Legislative Framework
9.1 Key Cases of Interest
9.1.1 Current Cases
9.1.2 Key Historical Cases
10. Penalties
10.1 Legislative Provisions
10.1.2 Examples of Penalties Imposed
11 Current Trends
11.1 National Policy and Law
11.1.2 The Impact and Role of the OECD and Other International Relations