Building a Transfer Pricing Defense: A Practical Guide

Summary

Find out how you can build a transfer pricing defense by reading about covering documentation requirements, diversification v. harmonization, the impact of non-compliance, the lost opportunity of planning and much more. Plus it contains answers to frequently asked questions about the European Commission's Transfer Pricing Documentation Code of Conduct.

Below are some selected highlights from this Special Report

• The Surge in Documentation Requirements
• Specific Legislation
• Documentation Rules
• Diversification v. Harmonization
• OECD Invitation to Comment on Comparability Issues
• Transactions Between Independent Enterprises
• Multiple-Year Data
• PATA Documentation Package
• European Union Joint Transfer Pricing Forum
• Best Practice Documentation Strategy
• Characterizing Manufacturing Entities
• Collating of External Benchmarking Data
• Drafting Local Documentation
• Updating Documentation
• Non-Compliance's Impact

Authors: Patrick Boone of PricewaterhouseCoopers in Belgium
Published: January 18, 2006