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

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

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

Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax adm

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