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

Transfer pricing refers to the pricing of cross-border intercompany transactions. Transfer prices influence the tax base of multinational enterprises, and thus

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

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

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