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

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

This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profi

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

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