Fundamentals of Transfer Pricing (Volume 1: Principles and Practice), the first of a three-volume series, is a book describing clearly and simply the key transfer pricing topics, with a collection of incisive and wide-ranging perspectives from representatives of academia, tax law practice, multinational companies, advisory groups, national tax authorities, and international organisations from all over the globe. Transfer pricing is a crucial and intricate subject in the realm of international taxation. Acknowledging its importance, most countries have enacted transfer pricing rules within their domestic tax frameworks.
What’s in this book:
The contributions collectively offer a comprehensive guide to the practical application of transfer pricing rules, covering the following various aspects:
Delving deep into both foundational concepts and emerging trends in transfer pricing, this book, featuring around 200 practical examples and over 200 case laws, provides readers with the tools to understand its dynamic application in real-world scenarios. By analysing examples, case studies, and the implications of recent judicial precedents, it bridges the gap between fundamental principles and practical implementations.
How this will help you:
The implementation of transfer pricing legislation remains one of the most challenging tasks for taxpayers and tax authorities globally. With this comprehensive source of pragmatic guidance, tax lawyers, in-house tax counsels, government officials, academics, advisory firms, and the business community around the world will have all the support they need to move forward in tackling this complex aspect of the current tax environment.