Transfer pricing in one lesson : a practical guide to applying the arm's length principle in intercompany transactions

Resource Information

The work Transfer pricing in one lesson : a practical guide to applying the arm's length principle in intercompany transactions represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Transfer pricing in one lesson : a practical guide to applying the arm's length principle in intercompany transactions

Creator

• Treidler, O

Subject

• TNMM
• arm's length principle
• audit
• cost plus method
• CUP method
• intercompany transaction
• profit split method
• resale price method
• transfer pricing
• documentation requirements

Language

eng

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

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

Management for Professionals