By Loveday, MarkBy Jamieson, Hilary
Companies with overseas affiliates will invariably need to consider their intra-group dealings and the extent to which they may need to analyse and justify to a tax authority the transfer pricing related to these dealings. According to EY's 2011-12 Tax risk and controversy survey..., corporates identified transfer pricing as their leading area of tax risk, as well as being the area that tax administrators focus on. Written by EY transfer pricing advisers Mark Loveday and Hilary Jamieson, Transfer Pricing is designed to provide readers with a practical understanding of the fundamentals of transfer pricing and the issues surrounding it. New Zealand companies with offshore parents or subsidiaries will find the book invaluable.Read more
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