Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policymakers with a far-reaching impact on countries' legislations, administrative guidelines, and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU ...
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Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policymakers with a far-reaching impact on countries' legislations, administrative guidelines, and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers seven topic-based papers prepared by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, this book encompasses the following topics: Global Transfer Pricing Developments. Transfer Pricing Aspects of Pillar One. Transfer Pricing Aspects of Pillar Two. Transfer Pricing and Big Data. Transfer Pricing and Remote Work. Transfer Pricing in Times of High Inflation. Transfer Pricing and Crypto Assets. The intense work of international organizations such as the OECD, the UN, and the EU is thoroughly analysed in this book. The detailed analysis will be of immeasurable value to the various players including international organizations; the business community and advisory firms; corporate CEOs and CFOs; government officials and tax lawyers; in-house counsel; and interested academics in facilitating efficient dialogue and a coordinated approach to transfer pricing in the future.
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