Part one discusses 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.
The second part focuses on a few selected issues that arise in many multinational enterprise's (MNEs) supply chains.
The last section of this publication discusses controversy – what options taxpayers have in resolving inevitable conflicts with tax authorities and includes a look at Asian advance pricing agreement (APA) statistics in Australia, China, Japan and Korea as well as a discussion on navigating transfer pricing controversy in India.