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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.

News...

Inheritance Tax rates in G7 and EU countries ten times higher than emerging economies
  • 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
Top earners in G7 pay over 60% more in income tax compared with those in BRIC countries

• Yet almost no difference between lower income tax payers in G7 and BRIC countries
• Russia has lowest rate for top earners