The second edition of this book covers developments in the international taxation and transfer pricing landscape from 2013 to 2022. This book aims to provide a comprehensive, current and in-depth overview of transfer pricing issues within the international tax framework.
This second edition is divided into two volumes. Volume I contains the first 16 chapters consisting of four parts. First, the basic concepts. Second, comparability analysis. Third, transfer pricing analysis methods. Fourth, several issues in measuring arm’s length.
Volume II contains the next 15 chapters which are also divided into four parts. First, transfer pricing for special transactions. Second, companies’ strategies in transfer pricing. Third, procedural and legal aspects. Fourth, reflection and contemporary developments.
This book is compiled from diverse literature, resulting from interactions with practitioners and academicians with reliable expertise as well as the authors’ experience in the on-field practice.
