A guide to fixing and documenting transfer pricing and facing tax audit.
In a context of globalization of the economy, transfer pricing has become within a few years a major stake of international tax system ; as well for international groups always seeking for market stakes, costs rationalization and optimization of their performances as tax administrations when looking for preserving their "revenues", strengthen their legislation and increase tax audits.
The main difficulty lies within pricing of transactions between member companies of a group. Where different economic operators agree on the fact that this cost must comply with the principle of full competition developed by the OECD, its implementation gives rise to numerous matters.
Unique, the work "Transfer pricing" offers all keys:
- To drafting your transfer pricing policy: operational analysis, choice of the method, research and selection of comparables...
- To facing tax audits: documentation to be provided, ruling out methods of double taxation
- To securing your transfer pricing through a prior agreement on transfer pricing to be applied to your future transactions.
Technical and thorough, enriched in various cases, this work is intended for international groups and advisers'.
This book has been written by Pierre-Jean Douvier, Stéphane Gelin, Bruno Gibert, Arnaud Le Boulanger teamed up with the editorial staff of Editions Francis Lefebvre.
For further information, please contact:
CMS Bureau Francis Lefebvre
Florence Jouffroy / Tel: +33 1 47 38 40 32
Laetitia Mostowski / Tel: +33 1 47 38 40 74