A World in Transition: Managing the Transfer Pricing Implications of Complex Supply Chains focuses on three discrete types of supply chain issues.
- The implications of the new Organisation for Economic Co-operation and Development (OECD) Guidelines on Business Restructuring. This section includes specific country perspectives on business restructuring concepts from: Australia, Belgium, Canada, China, Denmark, France, Germany, Italy, Japan, the Netherlands, Spain, the United States and the United Kingdom.
- A few selected issues that arise in many multinational enterprise’s (MNEs) supply chains.
- A variety of controversies, including a discussion of two new tools to help taxpayers resolve controversy—accelerated competent authority procedures (ACAP) and binding arbitration—as well as a discussion on navigating transfer pricing controversy in India.