John Henshall

Includes expert commentary and guidance

Written by an expert team, this title comprehensively outlines the general principles of transfer pricing and includes matrices of pricing.

Contents includes:
Introduction – what is it and why does it matter?
OECD and legislative principles (theory)
Tangible goods transactions
Intra-group services
Financing transactions
Intangibles
Global trading and the allocation of profits to permanent establishment
Transfer pricing planning
Documentation
Eliminating double taxation
Practical difficulties with arm’s length pricing and TP planning

Bibliographic detail

ISBN: 978 1 84766 396 2
Publication Date: Aug-12
Format: Paperback
Availability: Not yet published
List price: £88