Today’s transfer pricing (TP) rules are very complex. Multinational organisations are engaged in operations all over the world, and the stringent, diverse TP requirements they face are discouraging. A combination of public debates on the ethics of tax planning, political and economic pressures, and increasingly well-trained tax examiners will contribute to a continuing increase in the number of TP disputes globally.
International Transfer Pricing 2013/14, now in its 14th edition, is an easy-to-use reference guide covering a range of TP issues in nearly 80 territories worldwide. The book offers practical advice on developing a coherent and robust TP policy that is responsive to today’s climate of change.
Significant changes have occurred in the area of TP since the previous edition as several new countries have implemented either formal or informal TP documentation requirements and there have been significant regulatory changes in many other countries over the past 12 months. We anticipate that the coming year will be equally, if not more, eventful, with TP continuing to be a subject of considerable debate in the corridors of power and newspaper offices around the world.
To find out more about the book and other TP publications, please visit our dedicated website at www.pwc.com/internationaltp or download our „TP to Go” - a new mobile application from the PwC Global TP Network that brings their best thought leadership directly to your smart phone.
We hope this book will help you understand the key TP issues that affect companies conducting business in a multinational environment, and will assist you in managing TP strategies in your organisation.
If you would like to discuss any particular TP issues, please feel free to call our TP manager Pavel Sarghi or TP consultant Kaspars Banders.