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Archive | 2012

Transfer pricing disputes in Argentina

Eduardo Baistrocchi; Ian Roxan

This piece aims to answer two main questions. First, what has been the evolutionary pattern of transfer pricing regulations in Argentina since the inception of corporate income taxation in 1932? Secondly, what is the core dynamic of transfer pricing dispute resolution in Argentina since then?


Archive | 2012

Resolving transfer pricing disputes: a global analysis

Eduardo Baistrocchi; Ian Roxan

1. Introduction Ian Roxan 2. The transfer pricing problem Eduardo Baistrocchi Part I. North America and Europe: 3. Transfer pricing disputes in the United States of America Reuven S. Avi-Yonah 4. Transfer pricing disputes in Canada David G. Duff and Byron Beswick 5. Transfer pricing disputes in the European Union Philip Gillett 6. Transfer pricing in Germany Andreas Oestreicher 7. Transfer pricing in Spain Violeta Ruiz Almendral 8. Transfer pricing disputes in the United Kingdom Ian Roxan Part II. Asia-Pacific: 9. Transfer pricing disputes in Australia Richard Vann 10. Transfer pricing disputes in Japan Toshio Miyatake 11. Transfer pricing disputes in the Republic of Korea Hun Park 12. Transfer pricing in Singapore Stephen Phua Lye Huat Part III. BRIC Countries: 13. Transfer pricing disputes in Brazil Isabel Calich and Joao Dacio Rolim 14. Transfer pricing disputes in the Russian Federation Andrey Shpak 15. Transfer pricing disputes in India Mukesh Butani 16. Transfer pricing disputes in China Jinyan Li Part IV. South America, Middle East and Africa: 17. Transfer pricing disputes in Argentina Eduardo Baistrocchi 18. Transfer pricing disputes in Chile Juan Pablo Guerrero Daw 19. Transfer pricing disputes in Israel Ofer Granot and Yoram Margalioth 20. Transfer pricing disputes in Africa Lee Corrick 21. Transfer pricing dispute resolution: the global evolutionary path (1799-2011) Eduardo Baistrocchi 22. Resolving transfer pricing disputes: an analysis of the globe Ian Roxan.


Archive | 2008

The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications

Eduardo Baistrocchi


Tax Law | 2006

The Transfer Pricing Problem: A Global Proposal for Simplification

Eduardo Baistrocchi


Oxford Journal of Legal Studies | 2013

The international tax regime and the BRIC world: elements for a theory

Eduardo Baistrocchi


Archive | 2017

Tax treaty disputes: a global quantitative analysis

Eduardo Baistrocchi; Martin Hearson


Archive | 2017

14 - Patterns of tax treaty disputes: A global taxonomy in global analysis of tax treaty disputes

Eduardo Baistrocchi


Archive | 2017

The context of tax treaty disputes

Eduardo Baistrocchi


Archive | 2017

Part 1 - The context of tax duty disputes

Eduardo Baistrocchi


Archive | 2017

Branch Report on Argentina

Eduardo Baistrocchi

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Ian Roxan

London School of Economics and Political Science

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Martin Hearson

London School of Economics and Political Science

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R. Danon

University of Lausanne

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