This version was published in January 2015.
Global transfer pricing guide
This guide has been developed to provide an easy reference for finance and tax specialists within multi-national companies or those considering cross-border ventures. It presents the relevant rules and legislation in each country including pricing methods, documentation requirements and penalties.
- No inheritance tax in emerging economies such as China, India and Russia
- Major economies under pressure to abolish unfair ‘death tax’
- Emerging economies resist introducing IHT in order to attract investment