Transfer Pricing In One Lesson A Practical Guide To Applying The Arm S Length Principle In Intercompany Transactions(1st Edition)
Authors:
Oliver Treidler
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Book details
ISBN: 3030250873, 978-3030250874
Book publisher: Springer
Book Summary: This book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes the reader with the basic concepts without getting sidetracked by tax law. In turn, the book draws on case studies to demonstrate the identification and application of appropriate transfer pricing methods for the most common intercompany transactions. The intuitive step-by-step guidance, together with integrated Excel-based tools, will equip the reader to ensure compliance with the arm’s length principle and thus to minimize tax risk. Based on the post-BEPS OECD Guidelines, the book’s content is applicable to a global context.
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