Transfer pricing rules are an inescapable part of doing business internationally. This new third edition of Practical Guide to U.S. Transfer Pricing is designed to help multinationals cope with the U.S. transfer pricing rules and procedures, taking into account the international norms established by the Organisation for Economic Co-operation and Development (the "OECD"). It is also designed for use by tax administrators, both those belonging to the U.S. Internal Revenue Service and those belonging to the tax administrations of other countries, and tax professionals in and out of government, corporate executives, and their non-tax advisors, both American and foreign. The U.S. rules are presented along with ideas on how to apply them in a common-sense fashion in a multi-jurisdictional world.