Everand Logo

Welcome to Everand!

  • Discover millions of ebooks, audiobooks, and so much more with a free trial

    Only $11.99/month after trial. Cancel anytime.

    Transfer Pricing: The Art, Ethics, and Economics of Global Commerce
    Transfer Pricing: The Art, Ethics, and Economics of Global Commerce
    Transfer Pricing: The Art, Ethics, and Economics of Global Commerce
    Ebook244 pages2 hours

    Transfer Pricing: The Art, Ethics, and Economics of Global Commerce

    By Fouad Sabry

    ()

    Read preview

    About this ebook

    What is Transfer Pricing


    Transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of the potential for cross-border controlled transactions to distort taxable income, tax authorities in many countries can adjust intragroup transfer prices that differ from what would have been charged by unrelated enterprises dealing at arm's length. The OECD and World Bank recommend intragroup pricing rules based on the arm's-length principle, and 19 of the 20 members of the G20 have adopted similar measures through bilateral treaties and domestic legislation, regulations, or administrative practice. Countries with transfer pricing legislation generally follow the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations in most respects, although their rules can differ on some important details.


    How you will benefit


    (I) Insights, and validations about the following topics:


    Chapter 1: Transfer pricing


    Chapter 2: Tax deduction


    Chapter 3: Capital gain


    Chapter 4: Tax treaty


    Chapter 5: Corporate tax


    Chapter 6: Indirect tax


    Chapter 7: Partnership taxation in the United States


    Chapter 8: Arm's length principle


    Chapter 9: Gross income


    Chapter 10: International taxation


    Chapter 11: Tax consolidation


    Chapter 12: Patent valuation


    Chapter 13: Optimal tax


    Chapter 14: Advance pricing agreement


    Chapter 15: Corporate tax in the United States


    Chapter 16: Foreign tax credit


    Chapter 17: Transactional net margin method


    Chapter 18: Transfer mispricing


    Chapter 19: Canada v GlaxoSmithKline Inc


    Chapter 20: Base erosion and profit shifting


    Chapter 21: Base erosion and profit shifting (OECD project)


    (II) Answering the public top questions about transfer pricing.


    (III) Real world examples for the usage of transfer pricing in many fields.


    Who this book is for


    Professionals, undergraduate and graduate students, enthusiasts, hobbyists, and those who want to go beyond basic knowledge or information for any kind of Transfer Pricing.

    LanguageEnglish
    PublisherOne Billion Knowledgeable
    Release dateMar 28, 2024
    Transfer Pricing: The Art, Ethics, and Economics of Global Commerce

    Read more from Fouad Sabry

    Related to Transfer Pricing

    Titles in the series (100)

    View More
    View More

    Related ebooks

    Economics For You

    View More
    View More

    Related podcast episodes

    Related articles

    • Article

      Finding Scaling Solutions For The Masses

      May 15, 2020

      the mindset of ‘making your money work for you and not just working for your money’ is difficult to embrace for most people in South Africa living from one paycheck to the next. According to the Allianz Global Wealth Report 2019, approximately 10% of

      4 min read

    • Article

      Preparing For Change

      Mar 26, 2019

      PEOPLE THESE days talk about ‘disruption’, but it’s hardly anything new. The ‘spinning jenny’ disrupted the weaving industry; the gas light disrupted traditional notions of what constituted a working day; the internal combustion engine disrupted the

      3 min read

    • Article

      Kate Raworth

      Dec 18, 2019

      Kate Raworth
      7 min read

    • Article

      Making Of An Icon

      Jun 15, 2022

      Making Of An Icon
      9 min read

    • Article

      Welcome To our Csi Edition

      Apr 19, 2023

      To the best of my knowledge, no other publication in the world delivers such 1 immediate and direct benefit to its vendors as The Big Issue. It’s a simple, yet brilliant business model as much as it is a good monthly read. This is just one of the rea

      4 min read

    • Article

      We Will Create

      Jul 1, 2019

      We Will Create
      1 min read

    • Article

      Behavioural Insights at Work

      May 1, 2019

      Why is it such a great time to be a cognitive scientist right now? More than ever, people are talking about how the brain works, and everyone wants to understand how to change behaviour. As a result, the inner workings of the brain are no longer the

      5 min read

    • Article

      The Noble Side Of Investment

      Nov 29, 2023

      The world of property investment is a dynamic landscape, influenced by shifting markets, emerging technologies, evolving regulations, changing societal needs … and politics. In this environment of transformation it's important for us to unite, share

      2 min read

    • Article

      The Behavioural Issue

      May 1, 2017

      AT ITS CORE, every organization is in the same business: changing behaviour. For-profit companies try to sway consumers to buy their products; governments try to convince citizens to pay their taxes on time; and an NGO might want to encourage familie

      2 min read

    • Article

      Industries

      Oct 4, 2022

      Industries
      10 min read

    • Article

      Championing The Practice Of Professional Marketing

      Sep 16, 2018

      A big thanks to all the judges who give up their time and brainpower, and our new convener of judges, Michael Friedberg. On the theme of showcasing, we speak to a group of innovative MA member marketers about what matters most. Data, technology and c

      13 min read

    • Article

      Sense And Sustainability

      Apr 2, 2023

      Sense And Sustainability
      7 min read

    • Article

      A Devoted Citizen Acts Ethically

      Jul 21, 2023

      One of the things God dislikes and treats as an abomination is dishonest scales. That means extortion, perversion of justice through bribes, and preying on the vulnerable through corruption are an affront to humanity. We all want to rise in life, to

      2 min read

    • Article

      The Four P's of Economic System Change

      Mar 24, 2022

      You recognise the multiple and interlocking crises troubling the world. You take on board the warnings of scientists that acting to address environmental breakdown is beyond urgent. You know that communities across the globe all too often struggle to

      5 min read

    • Article

      Brain Trust

      Feb 11, 2019

      The first area would be around the data that we’re collecting and the insights that we can get from it. It’s a big opportunity for us going into next year. As a business, J&J doesn’t own a lot of first party data. We don’t own the end sale and the tr

      3 min read

    • Article

      Financial Wellbeing

      Jun 30, 2021

      Financial Wellbeing
      2 min read

    • Article

      In The Lap Of LUXURY

      Dec 3, 2021

      In The Lap Of LUXURY
      6 min read

    • Article

      How Founders Become Leaders

      Mar 15, 2022

      Eren Bali is a cofounder and the CEO of San Francisco-based Carbon Health, which aims to make high-quality health care accessible to all and ranks No. 2 on the 2021 Inc. 5000. A serial entrepreneur, Bali previously co-founded and led Udemy, the world

      5 min read

    Related categories

    Reviews for Transfer Pricing

    0 ratings

    0 ratings0 reviews

    What did you think?

    Tap to rate

    Review must be at least 10 words

      Book preview

      Transfer Pricing - Fouad Sabry

      Enjoying the preview?
      Page 1 of 1