TRANSFER PRICING - BMA-Law€¦ · mechanisms, transfer pricing case law, current trends and...
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General Editor: David W Chodikoff, Miller Thomson LLP This second edition of the Transfer Pricing Global Guide provides essential reading for lawyers, corporate counsel, finance directors, and tax advisers. Written by leading lawyers in their respective countries, this reader-friendly guide can be used as a starting point for those not acquainted with the legal particularities of a jurisdiction in connection with transfer pricing. The guide provides a high-level overview of the law on transfer pricing in 38 jurisdictions and covers the relevant domestic legislative framework, national policy, international transfer pricing treaties and agreements, dispute resolution mechanisms, transfer pricing case law, current trends and developments, and relevant rules on tax enforcement and tax avoidance. • Reader-friendly Q & A format allows for easy cross-jurisdictional comparisons, covering 38 key jurisdictions worldwide • Jurisdictional contributions and key institution chapters are provided by recognised leaders in the field • Provides a quick and easy first look at key issues in Transfer Pricing proceedings, helpful to general counsel and their clients. TRANSFER PRICING GLOBAL GUIDE SERIES PLACE YOUR ORDER TODAY VISIT sweetandmaxwell.co.uk | EMAIL [email protected] CALL 0845 600 9355 Quoting reference: 5210105A Published: May 2017 Hardback ISBN: 9780414062856 £150 Albania Australia Austria Belgium Bosnia and Herzegovina Brazil Bulgaria Canada China Colombia Croatia Cyprus France Germany India Indonesia Ireland Israel Italy Japan Luxembourg Malaysia Mexico Morocco The Netherlands New Zealand Norway Portugal Russian Federation Serbia South Africa Spain Switzerland Turkey Uganda UK (England and Wales) United States Venezuela TRANSFER PRICING A GLOBAL GUIDE FROM PRACTICAL LAW Preface David W Chodikoff, MILLER THOMSON LLP Acknowledgements David W Chodikoff, MILLER THOMSON LLP Foreword The Honourable Mr Justice Marshall Rothstein (retired), THE SUPREME COURT OF CANADA Endorsements Albania Drilona Likaj and Anastasia Sagianni, EUROFAST ALBANIA Australia Tania Waterhouse, WATERHOUSE LAWYERS Austria Jürgen Brandstätter and Victoria Rosengren, BMA BRANDSTÄTTER RECHTSANWÄLTE GMBH Belgium Natalie Reypens and Aldo Engels, LOYENS & LOEFF Bosnia Herzegovina Dajana Topic and Stevo Tadic, EUROFAST BOSNIA HERZEGOVINA Brazil Ana Paula Schincariol Lui Barreto, Glaucia Lauletta Frascino, Luiz Felipe Centeno Ferraz and Paulo Camargo Tedesco, MATTOS FILHO, VEIGA FILHO, MARREY JR E QUIROGA ADVOGADOS Bulgaria Anastasia Sagianni and Petar Varbanov, EUROFAST BULGARIA Canada David W Chodikoff and Jane A Loyer, MILLER THOMSON LLP China Tony Dong, Daisy Duan, Alice Zhang and Xuerong Bai, KING & WOOD MALLESONS Colombia Álvaro Parra Gómez and Santiago Barrientos Gallo, PARRA RODRÍGUEZ ABOGADOS Croatia Afrodita Taći and Anastasia Sagianni, EUROFAST CROATIA Cyprus Chrysthia Papacleovoulou, LAW CHAMBERS PAPACLEOVOULOU LLC France Cyril Maucour, Emmanuel du Douët and Jérôme Granotier, BIGNON LEBRAY Germany Axel Bödefeld and Gunnar Knorr, OPPENHOFF & PARTNER India Sachit Jolly, DMD ADVOCATES Indonesia Freddy Karyadi and Anastasia Irawati, ALI BUDIARDJO, NUGROHO, REKSODIPUTRO COUNSELLORS AT LAW Ireland Joe Duffy, John Ryan and Kathryn Stapleton, MATHESON Israel Henriette Fuchs, PEARL COHEN Italy Francesco Capitta, MACCHI DI CELLERE GANGEMI Japan Kenji Hashidate, Michihiro Matsumoto, Makoto Sato and Tadashi Tahara, HASHIDATE LAW OFFICE Luxembourg Raquel Guevara and Florence Caprasse, MNKS Malaysia DP Naban and S Saravana Kumar, LEE HISHAMMUDDIN ALLEN & GLEDHILL Mexico Mario Barrera and Luis Casarín, BASHAM, RINGE Y CORREA, S.C. Morocco Kamal Habachi, BAKOUCHI & HABACHI – HB LAW FIRM LLP The Netherlands Lucia Sahin and Jaap Andriessen, LOYENS & LOEFF New Zealand Leslie Prescott-Haar, Stefan Sunde and Sophie Day of TP EQUILIBRIUM | AUSTRALASIA LP, and Jarrod Walker and Hugh Magee of BELL GULLY Norway Cecilie Amdahl, ADVOKATFIRMAET SCHJØDT AS Portugal Tiago Marreiros Moreira, Frederico Antas and Manuel Simões de Carvalho, VIEIRA DE ALMEIDA & ASSOCIADOS Russian Federation Denis Schekin, Elena Bogdanova, Viktor Andreev, Viktoria Barsukova and Daria Senilova, SCHEKIN & PARTNERS LLC Serbia Anastasia Sagianni, EUROFAST SERBIA South Africa Karen Miller, Anne Bennett and Carryn Alexander, WEBBER WENTZEL Spain José Oltra, SWAN PARTNERS Switzerland Marco Greter, Mathias Häni, Fabian Streule, Marc Dietschi, ADB ALTORFER DUSS & BEILSTEIN AG Turkey Z Ertunç Şirin, ISTANBUL UNIVERSITY LAW SCHOOL – SCHOOL OF FISCAL STUDIES, and Benan Arseven, MOROĞLU ARSEVEN Uganda Birungyi Cephas Kagyenda, Diana Kasabiiti and Jalia Kangave, BIRUNGYI, BARATA & ASSOCIATES UK (England and Wales) Nicholas Gardner and Richard Palmer, ASHURST LLP United States Peter O Larsen, L Frank Cordero, Michael J Bowen, Alexandre M Denault and Paul J D’Alessandro, Jr, AKERMAN LLP Venezuela Alberto Benshimol Bello and Humberto Romero-Muci, D’EMPAIRE REYNA ABOGADOS SECOND EDITION 2017 General Editor: David W Chodikoff MILLER THOMSON LLP
Transcript of TRANSFER PRICING - BMA-Law€¦ · mechanisms, transfer pricing case law, current trends and...
General Editor: David W Chodikoff, Miller Thomson LLP
This second edition of the Transfer Pricing Global Guide provides essential reading for lawyers, corporate counsel, finance directors, and tax advisers.
Written by leading lawyers in their respective countries, this reader-friendly guide can be used as a starting point for those not acquainted with the legal particularities of a jurisdiction in connection with transfer pricing. The guide provides a high-level overview of the law on transfer pricing in 38 jurisdictions and covers the relevant domestic legislative framework, national policy, international transfer pricing treaties and agreements, dispute resolution mechanisms, transfer pricing case law, current trends and developments, and relevant rules on tax enforcement and tax avoidance.
• Reader-friendly Q & A format allows for easy cross-jurisdictional comparisons, covering 38 key jurisdictions worldwide
• Jurisdictional contributions and key institution chapters are provided by recognised leaders in the field
• Provides a quick and easy first look at key issues in Transfer Pricing proceedings, helpful to general counsel and their clients.
TRANSFER PRICINGGLOBAL GUIDE SERIES
PLACE YOUR ORDER TODAYVISIT sweetandmaxwell.co.uk | EMAIL [email protected] 0845 600 9355 Quoting reference: 5210105A
Published: May 2017
Hardback
ISBN: 9780414062856
£150
Albania
Australia
Austria
Belgium
Bosnia and Herzegovina
Brazil
Bulgaria
Canada
China
Colombia
Croatia
Cyprus
France
Germany
India
Indonesia
Ireland
Israel
Italy
Japan
Luxembourg
Malaysia
Mexico
Morocco
The Netherlands
New Zealand
Norway
Portugal
Russian Federation
Serbia
South Africa
Spain
Switzerland
Turkey
Uganda
UK (England and Wales)
United States
Venezuela
TRANSFER PRICINGA GLOBAL GUIDE FROM PRACTICAL LAW
PrefaceDavid W Chodikoff, MILLER THOMSON LLP
Acknowledgements David W Chodikoff, MILLER THOMSON LLP
ForewordThe Honourable Mr Justice Marshall Rothstein (retired), THE SUPREME COURT OF CANADA
Endorsements
AlbaniaDrilona Likaj and Anastasia Sagianni, EUROFAST ALBANIA
AustraliaTania Waterhouse, WATERHOUSE LAWYERS
AustriaJürgen Brandstätter and Victoria Rosengren, BMA BRANDSTÄTTER RECHTSANWÄLTE GMBH
BelgiumNatalie Reypens and Aldo Engels, LOYENS & LOEFF
Bosnia HerzegovinaDajana Topic and Stevo Tadic, EUROFAST BOSNIA HERZEGOVINA
BrazilAna Paula Schincariol Lui Barreto, Glaucia Lauletta Frascino, Luiz Felipe Centeno Ferraz and Paulo Camargo Tedesco, MATTOS FILHO, VEIGA FILHO, MARREY JR E QUIROGA ADVOGADOS
BulgariaAnastasia Sagianni and Petar Varbanov, EUROFAST BULGARIA
CanadaDavid W Chodikoff and Jane A Loyer, MILLER THOMSON LLP
ChinaTony Dong, Daisy Duan, Alice Zhang and Xuerong Bai, KING & WOOD MALLESONS
ColombiaÁlvaro Parra Gómez and Santiago Barrientos Gallo, PARRA RODRÍGUEZ ABOGADOS
CroatiaAfrodita Taći and Anastasia Sagianni, EUROFAST CROATIA
CyprusChrysthia Papacleovoulou, LAW CHAMBERS PAPACLEOVOULOU LLC
FranceCyril Maucour, Emmanuel du Douët and Jérôme Granotier, BIGNON LEBRAY
GermanyAxel Bödefeld and Gunnar Knorr, OPPENHOFF & PARTNER
IndiaSachit Jolly, DMD ADVOCATES
IndonesiaFreddy Karyadi and Anastasia Irawati, ALI BUDIARDJO, NUGROHO, REKSODIPUTRO COUNSELLORS AT LAW
IrelandJoe Duffy, John Ryan and Kathryn Stapleton, MATHESON
IsraelHenriette Fuchs, PEARL COHEN
ItalyFrancesco Capitta, MACCHI DI CELLERE GANGEMI
JapanKenji Hashidate, Michihiro Matsumoto, Makoto Sato and Tadashi Tahara, HASHIDATE LAW OFFICE
LuxembourgRaquel Guevara and Florence Caprasse, MNKS
MalaysiaDP Naban and S Saravana Kumar, LEE HISHAMMUDDIN ALLEN & GLEDHILL
MexicoMario Barrera and Luis Casarín, BASHAM, RINGE Y CORREA, S.C.
MoroccoKamal Habachi, BAKOUCHI & HABACHI – HB LAW FIRM LLP
The NetherlandsLucia Sahin and Jaap Andriessen, LOYENS & LOEFF
New ZealandLeslie Prescott-Haar, Stefan Sunde and Sophie Day of TP EQUILIBRIUM | AUSTRALASIA LP, and Jarrod Walker and Hugh Magee of BELL GULLY
NorwayCecilie Amdahl, ADVOKATFIRMAET SCHJØDT AS
PortugalTiago Marreiros Moreira, Frederico Antas and Manuel Simões de Carvalho, VIEIRA DE ALMEIDA & ASSOCIADOS
Russian FederationDenis Schekin, Elena Bogdanova, Viktor Andreev, Viktoria Barsukova and Daria Senilova, SCHEKIN & PARTNERS LLC
SerbiaAnastasia Sagianni, EUROFAST SERBIA
South AfricaKaren Miller, Anne Bennett and Carryn Alexander, WEBBER WENTZEL
SpainJosé Oltra, SWAN PARTNERS
SwitzerlandMarco Greter, Mathias Häni, Fabian Streule, Marc Dietschi, ADB ALTORFER DUSS & BEILSTEIN AG
TurkeyZ Ertunç Şirin, ISTANBUL UNIVERSITY LAW SCHOOL – SCHOOL OF FISCAL STUDIES, and Benan Arseven, MOROĞLU ARSEVEN
UgandaBirungyi Cephas Kagyenda, Diana Kasabiiti and Jalia Kangave, BIRUNGYI, BARATA & ASSOCIATES
UK (England and Wales)Nicholas Gardner and Richard Palmer, ASHURST LLP
United StatesPeter O Larsen, L Frank Cordero, Michael J Bowen, Alexandre M Denault and Paul J D’Alessandro, Jr, AKERMAN LLP
VenezuelaAlberto Benshimol Bello and Humberto Romero-Muci, D’EMPAIRE REYNA ABOGADOS
SECOND EDITION
2017
General Editor: David W ChodikoffMILLER THOMSON LLP
