Introduction to transfer pricing Upplaga 1

Transfer pricing is an area of tax law that has significantly expanded over the last decades. With the globalization of business activities, the threat of international double taxation, and the need for States to monitor transfer prices to avoid the illegitimate erosion of their tax base, transfer pricing has become a key question for multi­national enterprises and tax administrations. Introduction to Transfer Pricing provides a general overview on the fundamentals of transfer pricing from an OECD perspective. The book also illustrates the fundamentals of transfer pricing with concrete examples based on the structures often used by multinational enterprises when entering into cross-border intercompany transactions. Introduction to Transfer Pricing is primarily addressed to students reading international tax courses, but may also be of use to tax professionals in matters pertaining to transfer pricing.