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- Monsenego, Jérôme, 1978-
(författare)
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Introduction to Transfer Pricing
- 2015
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Bok (refereegranskat)abstract
- Introduction to Transfer Pricing intends at providing a general introduction to the fundamentals of transfer pricing. The book is focused on explanations of the principles that apply, albeit to various extents, in most countries. Although the majority of these principles is provided by the OECD, the views of other international organisations, in particular the United Nations and the European Union, are also taken into account. Moreover, the book illustrates the fundamentals of transfer pricing with concrete examples based on the structures often used by multinational enterprises when conducting cross-border business activities. Such examples are intended to facilitate the understanding of transfer pricing principles, and emphasise the tax planning or risk mitigating aspects that may be considered by multinational enterprises and that need to be monitored by tax administrations. Also included are relevant court cases from a variety of countries.Among the issues and topics covered are the following:the arm’s length principle in theory and practice;transfer pricing methods recognised by the OECD Guidelines;intercompany transactions involving intangibles;common types of intercompany transactions and transfer pricing models;cross-border business restructurings;the substance requirement for transfer pricing purposes;attribution of profits to permanent establishments; andthe prevention and resolution of transfer pricing disputes.
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| 6. |
- Monsenego, Jérôme, 1978-
(författare)
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Corporate loss utilization through aggressive tax planning
- 2012
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Ingår i: International Transfer Pricing Journal. - Amsterdam : International Bureau of Fiscal Documentation. - 1385-3074. ; 19:5, s. 357-361
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Global corporate losses have increased significantly in recent years. Where the resulting loss carry-forwards cannot regularly be utilized by taxpayers, it may happen that some of them look for loopholes and develop aggressive tax planning techniques in order to deploy the use of the losses in tax planning. For this Comparative Survey, the authors look into corporate loss utilization and present a description and analysis of the situation in their country. Country report on Sweden.
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| 8. |
- Monsenego, Jérôme, 1978-
(författare)
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En överblick över BEPS-projektet
- 2014
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Ingår i: Skattenytt. - 0346-1254. ; :1-2, s. 2-10
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)
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| 9. |
- Monsenego, Jérôme, 1978-
(författare)
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Introduction to transfer pricing
- 2013. - 1
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Transfer pricing is an area of tax law that has significantly expanded over the last decades. With the globalization of business activities, the threat of international double taxation, and the need for States to monitor transfer prices to avoid the illegitimate erosion of their tax base, transfer pricing has become a key question for multinational enterprises and tax administrations.Introduction to Transfer Pricing provides a general overview on the fundamentals of transfer pricing from an OECD perspective. The book also illustrates the fundamentals of transfer pricing with concrete examples based on the structures often used by multinational enterprises when entering into cross-border intercompany transactions.
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