"In this valuable work Professor Abdallah lays out the factors a good international transfer pricing system should have. . . . A multinational enterprise must r

"The pricing of goods and services within a multi-divisional organization, particularly in regard to cross-border transactions, has emerged as one of the most c

The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In parti

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendmen

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificial