General Editor: David W Chodikoff, Miller Thomson LLP

This second edition of the Transfer Pricing Global Guide provides essential reading for lawyers, corporate counsel, finance directors, and tax advisers.

Written by leading lawyers in their respective countries, this reader-friendly guide can be used as a starting point for those not acquainted with the legal particularities of a jurisdiction in connection with transfer pricing. The guide provides a high-level overview of the law on transfer pricing in 38 jurisdictions and covers the relevant domestic legislative framework, national policy, international transfer pricing treaties and agreements, dispute resolution mechanisms, transfer pricing case law, current trends and developments, and relevant rules on tax enforcement and tax avoidance.

• Reader-friendly Q & A format allows for easy cross-jurisdictional comparisons, covering 38 key jurisdictions worldwide

• Jurisdictional contributions and key institution chapters are provided by recognised leaders in the field

• Provides a quick and easy first look at key issues in Transfer Pricing proceedings, helpful to general counsel and their clients.

TRANSFER PRICINGGLOBAL GUIDE SERIES

PLACE YOUR ORDER TODAYVISIT sweetandmaxwell.co.uk | EMAIL TRLUKI.orders@thomsonreuters.comCALL 0845 600 9355 Quoting reference: 5210105A

Published: May 2017

Hardback

ISBN: 9780414062856

£150

Albania

Australia

Austria

Belgium

Bosnia and Herzegovina

Brazil

Bulgaria

Canada

China

Colombia

Croatia

Cyprus

France

Germany

India

Indonesia

Ireland

Israel

Italy

Japan

Luxembourg

Malaysia

Mexico

Morocco

The Netherlands

New Zealand

Norway

Portugal

Russian Federation

Serbia

South Africa

Spain

Switzerland

Turkey

Uganda

UK (England and Wales)

United States

Venezuela

TRANSFER PRICINGA GLOBAL GUIDE FROM PRACTICAL LAW

PrefaceDavid W Chodikoff, MILLER THOMSON LLP

Acknowledgements David W Chodikoff, MILLER THOMSON LLP

ForewordThe Honourable Mr Justice Marshall Rothstein (retired), THE SUPREME COURT OF CANADA

Endorsements

AlbaniaDrilona Likaj and Anastasia Sagianni, EUROFAST ALBANIA

AustraliaTania Waterhouse, WATERHOUSE LAWYERS

AustriaJürgen Brandstätter and Victoria Rosengren, BMA BRANDSTÄTTER RECHTSANWÄLTE GMBH

BelgiumNatalie Reypens and Aldo Engels, LOYENS & LOEFF

Bosnia HerzegovinaDajana Topic and Stevo Tadic, EUROFAST BOSNIA HERZEGOVINA

BrazilAna Paula Schincariol Lui Barreto, Glaucia Lauletta Frascino, Luiz Felipe Centeno Ferraz and Paulo Camargo Tedesco, MATTOS FILHO, VEIGA FILHO, MARREY JR E QUIROGA ADVOGADOS

BulgariaAnastasia Sagianni and Petar Varbanov, EUROFAST BULGARIA

CanadaDavid W Chodikoff and Jane A Loyer, MILLER THOMSON LLP

ChinaTony Dong, Daisy Duan, Alice Zhang and Xuerong Bai, KING & WOOD MALLESONS

ColombiaÁlvaro Parra Gómez and Santiago Barrientos Gallo, PARRA RODRÍGUEZ ABOGADOS

CroatiaAfrodita Taći and Anastasia Sagianni, EUROFAST CROATIA

CyprusChrysthia Papacleovoulou, LAW CHAMBERS PAPACLEOVOULOU LLC

FranceCyril Maucour, Emmanuel du Douët and Jérôme Granotier, BIGNON LEBRAY

GermanyAxel Bödefeld and Gunnar Knorr, OPPENHOFF & PARTNER

IndiaSachit Jolly, DMD ADVOCATES

IndonesiaFreddy Karyadi and Anastasia Irawati, ALI BUDIARDJO, NUGROHO, REKSODIPUTRO COUNSELLORS AT LAW

IrelandJoe Duffy, John Ryan and Kathryn Stapleton, MATHESON

IsraelHenriette Fuchs, PEARL COHEN

ItalyFrancesco Capitta, MACCHI DI CELLERE GANGEMI

JapanKenji Hashidate, Michihiro Matsumoto, Makoto Sato and Tadashi Tahara, HASHIDATE LAW OFFICE

LuxembourgRaquel Guevara and Florence Caprasse, MNKS

MalaysiaDP Naban and S Saravana Kumar, LEE HISHAMMUDDIN ALLEN & GLEDHILL

MexicoMario Barrera and Luis Casarín, BASHAM, RINGE Y CORREA, S.C.

MoroccoKamal Habachi, BAKOUCHI & HABACHI – HB LAW FIRM LLP

The NetherlandsLucia Sahin and Jaap Andriessen, LOYENS & LOEFF

New ZealandLeslie Prescott-Haar, Stefan Sunde and Sophie Day of TP EQUILIBRIUM | AUSTRALASIA LP, and Jarrod Walker and Hugh Magee of BELL GULLY

NorwayCecilie Amdahl, ADVOKATFIRMAET SCHJØDT AS

PortugalTiago Marreiros Moreira, Frederico Antas and Manuel Simões de Carvalho, VIEIRA DE ALMEIDA & ASSOCIADOS

Russian FederationDenis Schekin, Elena Bogdanova, Viktor Andreev, Viktoria Barsukova and Daria Senilova, SCHEKIN & PARTNERS LLC

SerbiaAnastasia Sagianni, EUROFAST SERBIA

South AfricaKaren Miller, Anne Bennett and Carryn Alexander, WEBBER WENTZEL

SpainJosé Oltra, SWAN PARTNERS

SwitzerlandMarco Greter, Mathias Häni, Fabian Streule, Marc Dietschi, ADB ALTORFER DUSS & BEILSTEIN AG

TurkeyZ Ertunç Şirin, ISTANBUL UNIVERSITY LAW SCHOOL – SCHOOL OF FISCAL STUDIES, and Benan Arseven, MOROĞLU ARSEVEN

UgandaBirungyi Cephas Kagyenda, Diana Kasabiiti and Jalia Kangave, BIRUNGYI, BARATA & ASSOCIATES

UK (England and Wales)Nicholas Gardner and Richard Palmer, ASHURST LLP

United StatesPeter O Larsen, L Frank Cordero, Michael J Bowen, Alexandre M Denault and Paul J D’Alessandro, Jr, AKERMAN LLP

VenezuelaAlberto Benshimol Bello and Humberto Romero-Muci, D’EMPAIRE REYNA ABOGADOS

SECOND EDITION

2017

General Editor: David W ChodikoffMILLER THOMSON LLP