Introduction to transfer pricing
2013 (English)Book (Other academic)
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.
Place, publisher, year, edition, pages
Lund: Studentlitteratur, 2013, 1. , 164 p.
Law (excluding Law and Society)
IdentifiersURN: urn:nbn:se:uu:diva-217037ISBN: 978-91-44-09270-6OAI: oai:DiVA.org:uu-217037DiVA: diva2:691676