Transfer pricing is identified in Ernst & Young's Global Transfer Pricing Survey as the most important international tax issue faced by multinational enterprises (MNE).
- 86% of MNE parent company respondents and 93% of subsidiary respondents tagged the issue as their primary international tax issue.
- Half of "parent" multinational companies have undergone a transfer-pricing audit somewhere in the world in the past three years.
- One-third of completed audit activity resulted in adjustments.
- 40% of respondents report that transfer pricing adjustments resulted in double taxation.
- Audit activity will increase as taxing authorities mount aggressive legislative, regulatory and enforcement efforts.
ITI's Transfer Pricing Suite helps firms in maintaining an overall tax-risk strategy, as well as sound transfer pricing documentation by assembling key research materials in an easy-to-access online library. Designed for both business users and their advisors the Transfer Pricing Suite combines U.S. and international transfer pricing analysis all in one place.
- Authoritative analysis
- Anywhere, anytime internet access
- Regular updating
- Fully searchable
The Transfer Pricing Suite consists of:
U.S. Transfer Pricing
This module is built upon the leading and most authoritative reference work on the subject of U.S. transfer pricing edited by Robert Feinschreiber and authored by leading specialists from the private and public sectors, including law and accounting firms, universities and the IRS. This comprehensive survey includes over ninety-one sections organized as follows:
- Law, Policy & Regulation
- Transfer Pricing Process
- Tangible Property
- Methods
- Intangibles & Services
- Apportionment
- Penalties
- Audits & Litigation
- Non-tax issues (customs etc.)
International Transfer Pricing
The international module incorporates selections from the work edited by Robert Feinschreiber and is complemented by a range of additional analysis and tools that help make dealing with international rules easier to understand and deal with.
- Covers the often-complex transfer pricing rules in nations around the globe
- Reviews and analyzes OECD Guidelines
- Provides an overview of 32 nations' transfer pricing rules written by industry experts from each country
- Examines the differences between the United States, OECD Guidelines, and specific countries' transfer pricing rules
- Covers the new U.K. rules in a special update by Gareth Green
- Provides additional research and quick reference tools from Ernst & Young and Deloitte & Touche
Transfer Pricing Focus - A Journal of Applied Transfer Pricing Analysis and Debate
Transfer Pricing Focus appears four times a year. Its mission is to provide transfer pricing professionals with original, in-depth, authoritative analysis of transfer pricing issues as they apply to real-time business situations. The emphasis will always be on analyzing the impact and practical application to taxpayers of specific transfer pricing initiatives and on providing effective solutions to their current transfer pricing challenges.
Selected Documents
Selected U.S., U.K., Canadian and Australian statutes and regulations are easy to access and search. While the Transfer Pricing Suite is principally designed to provide expert analysis and commentary, these documents are made available for the convenience of users so that they may be included in information searches.
For more than 25 users please contact us at sales@itinet.org |
