Planning transfer pricing strategies requires knowledge of a complex web of country tax laws, regulations, rulings, methods and requirements.
This includes working to limit tax exposures, defending a company’s return position and knowledge of transfer pricing practices on a global basis.
The Ernst & Young Transfer pricing global reference guide is a tool designed to enable international tax executives to quickly identify the transfer pricing rules, practices and approaches that have been adopted by over 50 countries and territories. These approaches must be understood in order to complete both compliance and planning activities.
The guide outlines basic information for the covered jurisdictions regarding their:
- transfer pricing tax laws
- regulations and rulings
- Organisation for Economic Co-operation and Development (OECD) guidelines treatment
- priorities and pricing methods
- penalties
- the potential for relief from penalties
- documentation requirements and deadlines
- statute of limitations
- required disclosures
- audit risk
- opportunities for Advance Pricing Agreements (APAs)
For a more detailed discussion of any of the country-specific transfer pricing rules, or to obtain further assistance in addressing and solving intercompany transfer pricing issues, please contact your local Ernst & Young office or the relevant country contact.
Inside
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2010 Transfer pricing global reference guide" as a printable document (2.58MB PDF)
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