International Tax Law: Transfer Pricing

By Hugo Passemard

The author Hugo PASSEMARD over the past few years, as a tax practitioner and transfer pricing petitioner has seen things change quite a bit and it is an area that is going to develop even more. In this monograph he will cover loan pricing and provide a full methodology along with examples and introduce the reader to the specificities of several European countries such as Italy, Luxembourg, the Uk or even France regarding loan pricing. Then, in the second part of this monograph, Hugo Passemard will focus on how to delineate and analyse transactions involving financial instruments and also tackle the difficulty of having the analysis challenged by the tax authority. Indeed, your concern as a practitioner should of course regard having the documentation that proves the transaction is actually comparable and provide reliable data, but you should also ask yourself the following question: "Does the tax authority have the ability to actually understand and replicate my analysis?".

• Format: Paperback
• Language: English
• ISBN: 1715336585
• ISBN13: 9781715336585
• Release Date: October 2020
• Publisher: Blurb
• Length: 102 Pages
• Weight: 0.32 lbs.
• Dimensions: 0.2" x 6.0" x 9.0"