Fundamentals of Transfer Pricing, the second volume of a two-volume book set on the nature of transfer pricing, expounds on how the growing body of applicable rules works in practice. The preceding volume subtitled General Topics and Specific Transactions was centred on basic principles and specialized topics. The current volume augments the scope of the first volume, particularly concerning industry specifics, regional considerations, the use of new technologies, and the intersection between transfer pricing rules and other disciplines.