Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the
Accounting and Tax Service.
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Transfer pricing
A full chapter providing practical guidance on transfer pricing, including the OECD BEPS project and the UK transfer pricing rules.
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Business restructuring
A chapter on business restructuring, including Chapter IX of the OECD Transfer Pricing Guidelines.
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Transfer pricing practice
A chapter on transfer pricing, providing an introduction to its key principles, OECD guidelines, transfer pricing methods and the Arm's Length Principle.
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Transfer pricing administration
A chapter on transfer pricing administration, covering the documentation requirements before looking at dispute resolution, the penalties that can apply in transfer pricing cases and finally, the use of advanced pricing arrangements and other forms of cooperation.
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
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Transfer pricing in relation to businesses in economic and financial distress
A chapter examining the challenges which may arise in the performance of transfer pricing analysis and the application of transfer pricing rules in times of economic instability. The authors make some suggestions as to how such challenges might be successfully navigated.
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Anti-avoidance
A section providing an overview of the UK's anti-avoidance rules relating to corporate taxation. Covers the general anti-abuse rule (GAAR), disclosure of tax avoidance schemes (DOTAS) rules, Pillar Two, transfer pricing legislation, limitations on interest deductibility, the controlled foreign company (CFC) charge, and the legislation on hybrid mismatches.
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Introduction to transfer pricing
Illustrates the fundamentals of transfer pricing with examples based on the business models used by multinational enterprises. Includes relevant court cases from various countries.
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Compliance issues and transfer pricing disputes
A chapter examining two administrative concerns linked to transfer pricing: the need to enforce certain compliance rules, and the prevention and resolution of cross-border transfer pricing disputes.
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Anti-avoidance
A chapter summarising HMRC's present strategy with regard to tax avoidance. Includes an overview of the various rules and legislation in this area.
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Fundamentals of transfer pricing: general topics and specific transactions
This guide explores the practical application of transfer pricing rules, offering examples and international judicial precedents. Chapters cover transfer pricing methods, approaches to prevent and resolve disputes, documentation, attribution of profits to permanent establishments, and specific transactions (such as services, financing, intangibles and business restructurings).
Articles and books in the ICAEW Library collection
The collection of the ICAEW
Library & Information Service includes a range of articles, books and reports on transfer pricing. A selection of books on this topic is set out below.
Tolley's international tax planning, 2023-24
This book sets the UK tax system in the context of international treaties and the international legal framework, examining issues such as permanent establishment, hybrids, EU law, thin capitalisation, interest deductions, withholding taxes, transfer pricing and information exchange. It includes a summary of the OECD's work on Pillar One and Pillar Two, along with a detailed treatment of the UK's implementation of Pillar Two. Examples, tables and checklists are included to aid understanding.
Principles of international taxation, 9th ed.
This book provides a clear introduction to international taxation. It covers policy, legal issues and planning points, primarily from the viewpoint of a multinational group of companies. Examples and diagrams are given throughout.
The Oxford handbook of international tax law
This handbook traces the history of international tax law from its earliest days until the present. It includes coverage of the key issues in this area today, including tax transparency, minimum corporate taxation, the tackling of Base Erosion and Profit Shifting (BEPS), and the reconstruction of the network of bilateral tax treaties.
Cost accounting: a managerial emphasis
This book focuses on how cost accounting helps managers make better decisions, with chapters on topics including activity-based costing, activity-based management, inventory costing, balanced scorecard, cost management, transfer pricing and performance measurement.
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
ICAEW publishes its responses to HMRC and government consultations on tax policy and practice as representations.