Editors: Steven R. Dixon and Amanda Pedvin Varma
Panoramic guide (formerly Getting the Deal Through) enabling side-by-side comparison of local insights into principal legislation; enforcement authority; role of OECD Transfer Pricing Guidelines and BEPS project; transfer pricing methods; documentation and reporting; adjustments and settlement; relief from double taxation; advance pricing agreements; special topics, such as recharacterization, comparables, secondary adjustments, non-deductible intercompany payments, anti-avoidance, location savings, branches and permanent establishments, exit charges, and temporary exemptions and reductions; and recent trends.
Editors: Steve Edge and Dominic Robertson
In-Depth: Transfer Pricing (formerly The Transfer Pricing Law Review) provides a practical overview of the main transfer pricing rules in key jurisdictions worldwide. Each chapter summarises the relevant country's substantive transfer pricing rules, explains how a transfer pricing dispute is handled – from initial scrutiny through to litigation or settlement – and discusses the interaction between transfer pricing and other parts of the tax code (such as withholding taxes, customs duties and attempts to prevent double taxation).
Editors: Jodi J Schwartz and Swift S O Edgar
Wachtell, Lipton, Rosen & Katz
In-Depth: Corporate Tax Planning (formerly The Corporate Tax Planning Review) provides expert analysis by leading practitioners of the most important aspects of tax planning for multinational corporate groups, with a particular focus on recent developments across a wide range of jurisdictions. This analysis is contextualised with sufficient background information to make this volume accessible and useful to generalists and to tax practitioners worldwide.
Editor: Charles C Hwang
In-Depth: Inward Investment and International Taxation (formerly The Inward Investment and International Taxation Review) is a practical overview of the business tax regimes in key jurisdictions worldwide, with a focus on the implications for international organisations seeking to expand into new markets. It offers topical and current insights on the most pressing tax issues and opportunities, including those relating to fiscal residence rules, business holding structures and cross-border activity.