Taxand：2024全球转让定价指南（中译版）（180页）.pdf

1、TRANSFER PRICING GUIDE 2024Your global tax partnerLAST UPDATED ON 05TH FEBRUARY 2024TRANSFER PRICING GUIDE 2CONTENTSFOREWORD 3ARGENTINA 4AUSTRALIA 7AUSTRIA 10BELGIUM 14CANADA 17CHINA 21COLOMBIA 24CROATIA 27CYPRUS 29CZECH REPUBLIC 32DENMARK 34FINLAND 39FRANCE 42GERMANY 45GREECE 49HUNGARY 53INDIA 57IN

2、DONESIA 61ITALY 64JAPAN 68LUXEMBOURG 70MALAYSIA 72MALTA 77MAURITIUS 79MEXICO 81NETHERLANDS 84NORWAY 87POLAND 89PORTUGAL 92ROMANIA 96SERBIA 100SLOVAKIA 103SLOVENIA 107SOUTH AFRICA 110SOUTH KOREA 114SPAIN 117SWEDEN 121SWITZERLAND 124UNITED KINGDOM 128UNITED STATES 132QUICK REFERENCE:SUMMARY TABLES 135

3、TAXAND GLOBAL CONTACTS 176FOrEwOrdThe GuideThe Taxand Transfer Pricing Guide 2024 is a critical resource for any multinational organisation seeking to create efficiencies in its strategic management of transfer pricing.A distinguishing factor of this guide is territory specific insight into the nuan

4、ces that influence transfer pricing policy management and presents core recommendations for corporates to manage risks and align their strategies with evolving global standards.This first edition of the 2024 guide details the technical guidance from six continents compiled from the unmatched knowled

5、ge within Taxands international network of advisors,who are able to comment with full objectivity due to their independence within our global network.Through application of these insights,readers stand to be equipped with the guidance to drive more effective strategies,while ensuring confidence that

6、 transfer pricing affairs are fully aligned to local compliance and regulatory requirements.Global perspective,local knowledgeIn an increasingly interconnected but volatile global economy,the complexities of transfer pricing management continue to challenge a number of multinational corporations ope