What is Transfer Pricing

Transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of the potential for cross-border controlled transactions to distort taxable income, tax authorities in many countries can adjust intragroup transfer prices that differ from what would have been charged by unrelated enterprises dealing at arm's length. The OECD and World Bank recommend intragroup pricing rules based on the arm's-length principle, and 19 of the 20 members of the G20 have adopted similar measures through bilateral treaties and domestic legislation, regulations, or administrative practice. Countries with transfer pricing legislation generally follow the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations in most respects, although their rules can differ on some important details.

How you will benefit

(I) Insights, and validations about the following topics:

Chapter 1: Transfer pricing

Chapter 2: Tax deduction

Chapter 3: Capital gain

Chapter 4: Tax treaty

Chapter 5: Corporate tax

Chapter 6: Indirect tax

Chapter 7: Partnership taxation in the United States

Chapter 8: Arm's length principle

Chapter 9: Gross income

Chapter 10: International taxation

Chapter 11: Tax consolidation

Chapter 12: Patent valuation

Chapter 13: Optimal tax

Chapter 14: Advance pricing agreement

Chapter 15: Corporate tax in the United States

Chapter 16: Foreign tax credit

Chapter 17: Transactional net margin method

Chapter 18: Transfer mispricing

Chapter 19: Canada v GlaxoSmithKline Inc

Chapter 20: Base erosion and profit shifting

Chapter 21: Base erosion and profit shifting (OECD project)

(II) Answering the public top questions about transfer pricing.

(III) Real world examples for the usage of transfer pricing in many fields.

Who this book is for

Professionals, undergraduate and graduate students, enthusiasts, hobbyists, and those who want to go beyond basic knowledge or information for any kind of Transfer Pricing.