Transfer pricing is an area of tax law that has significantly expanded over the last decades. With the globalisation of business activities, the threat of inter

Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduc

This book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes

For corporate managers, maximization of the profits and the market value of the firm is a prime objective. The logical working out of this principle in multinat

The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax pu