European Lawyer Ltd Transfer Pricing & Tax Avoidance: Jurisdictional Comparisons Transfer Pricing & Tax Avoidance: Jurisdictional Comparisons is the essential reference guide for co.. Product #: 9780414033504 Regular price: $194.00 $194.00

Transfer Pricing & Tax Avoidance: Jurisdictional Comparisons

£194.00

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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.

Contents:

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
Publisher: European Lawyer Ltd
ISBN: 9780414033504
Author(s) Chodikoff, D
Edition
Format Hb
Publication Date 30/10/2014