What do dozens of countries around the world have in common? For starters, they often have complex transfer pricing regulations related to inter-company financial transactions and loans. But that's where the similarity ends. Because every country's individual rules vary - a lot - tax professionals need to know and understand each applicable rule. Gathering such information is a daunting task, to be sure, but PwC's Navigating the complexity – findings from a financial transactions transfer pricing global survey helps simplify the process.
This book compiles global survey findings about the transfer pricing environment in over 40 countries, giving tax professionals a convenient reference to a complex subject matter. From arm's length principles and guarantee fees, to thin capitalisation and cash pool rules, this global study guides tax professionals so they can successfully navigate these complex laws and assure stakeholder compliance.
This book has been updated with information correct as of 1 January 2014 for the following countries: Brazil, Columbia, Mexico, Peru, Uruguay and Venezuela.