Selected Issues in Transfer Pricing

Summary

With this Special Report, you will get articles on a variety of key transfer pricing issues from notable experts in this field, such as:

• Financial Services and Transfer Pricing: International Trends and Developments by Aamer Rafiq, Annie Devoy, Adam M. Katz, Irina Diakonova, Ryann Thomas, and Ana Carolina Albero
• The Potential Implications of the GE Capital Case in Canada on disputed Loan Guarantees by Michael Hoffman, Stephane Dupuis, and Kirsty Rockall
• Early FIN 48 Disclosures in the United States: Uncertainty in Transfer Pricing Positions and How They Should Be Disclosed by Tamu N. Wright
• Wal-Mart's China-U.S. APA Experience by Burton Mader and Todd Ludeke
• Germany's Line in the Sand on Restructurings: New Challenges for Function Transfers by Stefan Waldens, Ron Dorward, and Hubert Stadler
• Transfer Pricing Implications Hedge Funds, with a particular look at the U.K., Japan, Singapore, and Hong Kong by Aamer Rafiq, David McDonald, Lirize Loots, Mimi Wang, Adam M. Katz, Frank Douglass, Mac Calva, Irina Diakonova, Ryann Thomas, Florence Yip, Mariana East and Paul Lau

Below are other selected highlights from this Special Report

• Does Debt Matter? The Transfer Pricing Perspective
• Hedge Fund Evolution: Transfer Pricing Implications and Consequences
• Advance Pricing Agreements
• Europe-Benchmarking Pan-European Commission Agents: Potential Pitfalls
• Rampant Globalisation-Yet a Dearth of Professionals to Lead the Way in Transfer Pricing?

Authors: Barry Dennis, Adam M. Katz, Frank Douglass and Mac Calva with PricewaterhouseCoopers, LLP in New York, NY; David Broomhall with the Internal Revenue Service APA Program in California; Annie Devoy, Aamer Rafiq, Mohamed Serokh, Ana Carolina Albero, David McDonald, Lirize Loots and Mimi Wang with Pricewaterhouse Coopers in London, England; Irina Diakonova with PricewaterhouseCoopers in Zurich, Switzerland; Stephane Dupuis with KPMG in Montreal, Canada; Michael Hoffman with KPMG in Calgary, Canada; Paul Lau with PricewaterhouseCoopers in Singapore; Burton Mader and Todd Ludeke with Wal-Mart Stores, Inc. in Arkansas; Kristy Rockall with KPMG in Vancouver, Canada; Jeff Rogers with PricewaterhouseCoopers LLP in Calgary, Canada; Nuno Sanchez e Silva with Ernst & Young in Amsterdam; Ryann Thomas with PricewaterhouseCoopers in Tokyo, Japan; Michael van der Breggen with PricewaterhouseCoopers in Amsterdam; Stefan Waldens, Ron Dorward, Hubert Stadler with Ernst & Young in Dusseldorf, Germany; Karl Wundisch with Pharma-Biotech in Berlin, Germany; Florence Yip and Mariana East with PricewaterhouseCoopers in Hong Kong; Bill Yohana with PricewaterhouseCoopers in Australia
Published: September 25, 2007