This authoritative report examines the way in which carefully considered transfer pricing policies can assist you to maintain your post-tax results during the financial downturn.

It looks at the way in which retrenchment can lead to centralisation or relocation of activities to lower cost jurisdictions, providing opportunities for TP planning, but also raising issues such as the jurisdiction in which to report the location saving.

Full contents:

· Recession transfer pricing returns
Christian M. Scholz
Ernst & Young AG, Munich

· The theory of transfer pricing in a recession
Danny Beeton and Amrita Jairaj

·  International comparisons
Grant Thornton International

· Transfer pricing in a recession
Dirk Van Stappen, Véronique Slachmuylders and Aleksandr Natanelov
KPMG in Belgium

· Challenges of a centralised entrepreneur structure
Thomas Herr and Thomas Zollo
KPMG LLP (US), Minneapolis and Chicago

· Restructuring operations and contractual arrangements
under OECD business restructuring
John Neighbour, Stephanie Pantelidaki and Clark Chandler
KPMG (UK) and KPMG (US), London and Washington

· Modifications to internal arrangements based on external
economic conditions and their documentation
Marc Skaletsky, Hareesh Dhawale, Darren Mills and Anjit Bajwa
KPMG LLP (US), Short Hills, Los Angeles and Seattle

· Compensating adjustments and customs duties
Damon V. Pike
The Pike Law Firm, P.C., Atlanta, Georgia

· The intra-group financing aspect
Ian Clarke
Deloitte LLP, London

· Implications for inter-company IP flows
Guy Taylor and Greg Smith
Deloitte LLP, London

· Cash pooling: good corporate behaviour, but at what price?
Paul Minness and Adele Biggins,
KPMG, Birmingham and London

· A perspective from the Indian IT / ITES sector
Karishma R. Phatarphekar, Fatema Hunaid, G. Anandhi, Gaurav Jain and Kingsly Jebas,
Grant Thornton India

Read a sample article from the report here