Strategizing Multinational Tax Risks

The attached link provides access to an invaluable transfer pricing (TP) handbook which is an excellent resource for all international tax practitioners/advisors.

With the advent of the BEPS era and new/novel approaches to arms’s-length pricing are voiced, this resource is a great desktop reference with experience gained by the authors in both applying TP principles as well as teaching those principles to tax administrations in developing economies.    

Examples and “boxes” of summary content are provided in the handbook, in addition to a discussion on TP disputes that is inevitable with BEPS Actions and unilateral actions (both legislative and “soft law”) being applied across the world.

A summary of the chapter titles provides a summary of the details therein:

• TP, Corporate strategy, and the Investment Climate
• The International Legal Framework
• Drafting a TP Legislation
• Applying the Arm’s-Length Principle
• Selected Issues in TP
• Promoting Taxpayer Compliance through Communication, Disclosure Requirements, TP Documentation, and Penalties
• Avoiding and Resolving TP Disputes
• Developing a TP Audit Program

https://openknowledge.worldbank.org/handle/10986/25095