It is the type of resource book that should be in anyone's library that works in this subject area. It is well structured, easy to read and poses the central questions that are answered for each of the 38 jurisdictions covered in this book.

As developed economies move steadily toward implementing the OECD's most recent Transfer Pricing Guidance this country-by-country analysis offers a concise, clearly explained reference source for those charged with managing and advising on arm's length pricing for inter-company transactions.

The 2nd edition Transfer Pricing Global Guide is a jurisdiction specific compilation of transfer pricing regulatory requirements, case law and tax administration policy offering an effective synopsis of the precision required in determining fair market value and the subsequent scrutiny applied on review by governing authorities.