Fundamentals of Transfer Pricing: Industries, Regions, New Technologies, and Other Topics

As in the first volume, stakeholding contributors from government, multinational companies, international organizations, advisory groups, and academia offer deeply informed perspectives, both general and specific, on the practical application of transfer pricing rules. With numerous examples and relevant international judicial precedents, the authors augment the first volume in such ways as the following:

• extended analysis of particular business sectors, including automotive, banking, consumer goods, insurance, IT, oil and gas, and pharmaceutics;

• specific jurisdictional coverage of the United States, the European Union, Brazil, China, and India;

• detailed presentation of the use of new technologies by both taxpayers and tax authorities; and

• further in-depth analysis of transfer pricing’s interaction with various fields of law.

With this authoritative source of practical guidance, advisors, in-house practitioners, government officials, and academics worldwide will have all the details they need to move forward in tackling the complex aspects of the current transfer pricing environment.