ÐÓ°ÉÂÛ̳

Resolving Transfer Pricing Disputes: A Global Analysis (London: Cambridge University Press. 2012) (with Eduardo Baistrocchi)

Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.

• Ian provides consulting advice on taxation matters regularly for the European Commission, HM Treasury and HM Revenue and Customs.

• He is a member of the  , the and the 

Ian’s current research interests extend to international taxation, including the implications of taxation for development; European taxation and the influence of the European Court of Justice; corporate taxation; value added tax, including the application of the EC VAT Directives, the theory of VAT and the comparative development of VAT internationally; and tax avoidance and its implications for the development of tax systems.

LL293 Tax and Tax Avoidance

LL4AY International Tax Systems

LL4AZ Taxation of Multinational Enterprises: Transfer Pricing

LL4CG Tax Policy and Design

LL4CH Taxation of Transactions

LL4Z1 Business Taxation

LL4Z2 Principles of Taxation and Tax Disputes

ÐÓ°ÉÂÛ̳ law, society and economy working paper series, 3/2012 (2012)

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