Baker Mckenzie：2022年全球转让定价态势及关键趋势报告（英文版）（49页）.pdf

1、The Global Landscape of Transfer Pricing Controversy:Trends You Cant Afford to Ignore 2022 Bloomberg Industry Group,Inc.1 Table of Contents Foreword.2 I.Introduction:Potential Avenues to Resolve a Transfer Pricing Dispute.4 A.Pre-Audit Prevention.4 B.Settlement Opportunities During Audit.6 C.Post-Au

2、dit Settlement Opportunities Short of Litigation.7 D.Competent Authority.8 E.Transfer Pricing Litigation.9 F.Forum Selection Considerations.9 II.APAs:A Practical Way to Prevent Transfer Pricing Disputes.11 A.Overview of APAs.11 B.Trends in APAs.11 C.APAs Versus Alternative Dispute Resolution Mechani

3、sms.12 D.Benefits of APAs.13 E.Is an APA Right for Your Fact Pattern?.13 F.Best Practices for a Successful APA.14 G.Key Questions Survey of Jurisdictions.16 III.Avoiding Double Taxation International Remedies.20 A.Overview of MAP and Arbitration.20 B.Procedural Aspects.20 C.Articulation with Domesti

4、c Litigation.25 D.Peer Review Information.26 IV.Global Trends and Developments in Transfer Pricing Controversy.28 A.Coca ColaU.S.Controversy.28 B.Global Transfer Pricing Cases.32 V.Final Remarks.47 2022 Bloomberg Industry Group,Inc.2 Foreword Foreword Dear Readers,The number of transfer pricing audi

5、ts across the globe are expected to rise as taxing authorities look for additional revenue after the Covid-19 pandemic.Countries like the United States have provided additional funding to taxing authorities to bolster compliance by multinational enterprises(“MNEs”),targeting investments in data anal

6、ysis and artificial intelligence to increase transparency.Transfer pricing controversies are expensive and time consuming.Although entering into an Advance Pricing Agreement(APA)may prevent litigating transfer pricing matters,and improvements have been made in this area,the number of mutual agreemen