Notice bibliographique
Résumé
Why this book? Transfer Pricing and Dispute Resolution addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies’ transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of Advance Pricing Agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices. From these case studies, the reader can truly glean a sense of how a strategy for resolution can be formalized and possibly play itself out. Downloads Sample excerpt, including table of contents Benefits Transfer Pricing and Dispute Resolution is an essential tool for assisting the tax practitioner in all facets of transfer pricing, but most prominently in establishing a strategy for a multinational company’s transfer pricing policy and documentation which will be the prime consideration in a tax controversy. If properly prepared and implemented, the ultimate strategy to resolve local or multi-country tax controversies has a greater chance of success. Guidelines set forth in this book are therefore a resource. Countries/Jurisdictions covered Australia, Brazil, Canada, China, France, Germany, India, Japan, Mexico, Netherlands, South Africa, United Kingdom, United States. Contents Foreword Introduction Dispute Channels International Developments Country chapters (incl. case study) Editor(s) Anuschka Bakker is Chief Editor Topicals of IBFD's Knowledge Center, where she has overall responsibility for IBFD's publications on transfer pricing, permanent establishments, holding companies, mergers & acquisitions and derivatives and financial instruments. Ms Bakker is both an avid writer and editor (Tax Risk Management, Transfer Pricing and Business Restructuring, Transfer Pricing and Customs Valuation, Transfer Pricing and Dispute Resolution). She is also involved in lecturing in the above-mentioned fields. Marc M. Levey is the past Chair of Baker & McKenzie's Global Transfer Pricing Steering Committee, and co-Chair of the Fashion and Luxury Goods Practice Group. With over 30 years of experience in international taxation, he is recognized as one of the world's leading tax advisors and transfer pricing experts. Mr Levey is the author of numerous publications and is a prolific speaker at international tax events worldwide. Contributor(s) Suzan Arendsen, Cheng Chi, Murray Clayson, Philip Croall, Moisés Curiel García, Harald Dols, David Francescucci, Bruno Gibert, Monique van Herksen, Lawrence M. Hill, Wally Horak, Shiraj Keshvani, Johan Kotze, Roman Lang, Ho Yin Leung, Toshio Miyatake, Marcelo Natale, Rajendra Nayak, Carlos Nicacio, Srinivasa Rao, Christian Reichardt, H. David Rosenbloom, Don Spirason, Eduard Sporken, Werner Stuffer, Reynah Tang, Jeannette van der Vegt, Steven C. Wrappe
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,000 | 0,000 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,000 | 0,000 |
| Études des sciences et des technologies | 0,000 | 0,000 |
| Communication savante | 0,000 | 0,000 |
| Science ouverte | 0,000 | 0,000 |
| Intégrité de la recherche | 0,000 | 0,000 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,007 | 0,011 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; les deux têtes enseignantes s’accordent sur ce qui est montré ici.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».