Transfer pricing brings in dynamism and complexity to the international business. Simplistically presenting the topic was a need of the hour, which is the foundation on which this book is built. This would lead to increased awareness in the business about the topic, thereby focusing on planning of supply chain and taxes resulting in reduced litigation in future. Also, an understanding of this topic and appropriate interpretations bring in certainty in global business and helps in ease of doing business. One may like to use the book as a guide in transfer pricing analysis and cross-border transactions, where the literature would hand-hold you in navigating through the turbulent tax times. It would be useful for tax directors, CFOs, regulators, professionals, policy makers and researchers of taxation.
