Transfer pricing considerations affect every company, large or small, with
international affiliates, offering planning opportunities whilst imposing increasingly
burdensome compliance obligations. As governments throughout the world
implement stringent transfer pricing regulations, those multinationals without a
robust, consistent and defensible policy will be exposed to financial penalties
exacted by fiscal authorities.
International Transfer Pricing 2009, now in its eleventh edition, provides companies
and their advisors with practical guidance on how to approach the issue of
determining defensible transfer pricing across the full range of goods and services,
as well as how to prepare for the negotiations in which they must be sustained.
This edition has been updated to include fully revised overviews of the position
in sixty countries, seeking to provide clear and comprehensive coverage of this
complex subject.
The book has been written in the light of extensive knowledge and experience
gathered by the global transfer pricing network of PricewaterhouseCoopers. The
principal author and editor of the 2009 edition is Nick Raby, transfer pricing principal
and leader of the PricewaterhouseCoopers practice in the Western United States.
