The Logic and Practice of Transfer Pricing

This book takes a ground-breaking approach in explaining transfer pricing in a logical, clear and easy-to-understand way with liberal use of diagrams and practical illustrations. The issue of transfer pricing has put companies with global presence like Starbucks, Google and Apple in the news. Whether you are a CFO or financial controller with transfer pricing impacting your statutory accounts, a tax leader managing transfer pricing risk or a finance manager wrestling with transfer pricing true-ups, you will find this book to be an accessible and indispensable companion. Includes: ♦ Making sense of BEPS ( Base Erosion and Profit Sifting) including the latest September 2014 Action 8 on intangibles and Action 13 on Country by Country Reporting ♦ User-friendly layout, diagrams and illustrations ♦ Logical sequence and exposition of key concepts using plain English ♦ Practical dimensions - strategy, planning, dispute resolution, operational TP, operating in developing countries and organising a transfer pricing function ♦ Transfer pricing presented in a multidisciplinary context across tax, law, economics and accounting