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Transfer Pricing in One Lesson

A Practical Guide to Applying the Arm’s Length Principle in Intercompany Transactions

  • Oliver Treidler
Book

Part of the Management for Professionals book series (MANAGPROF)

Table of contents

  1. Front Matter
    Pages i-xi
  2. Oliver Treidler
    Pages 1-2
  3. Oliver Treidler
    Pages 3-24
  4. Oliver Treidler
    Pages 25-90
  5. Oliver Treidler
    Pages 117-121
  6. Back Matter
    Pages 127-138

About this book

Introduction

This book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes the reader with the basic concepts without getting sidetracked by tax law. In turn, the book draws on case studies to demonstrate the identification and application of appropriate transfer pricing methods for the most common intercompany transactions. The intuitive step-by-step guidance, together with integrated Excel-based tools, will equip the reader to ensure compliance with the arm’s length principle and thus to minimize tax risk. Based on the post-BEPS OECD Guidelines, the book’s content is applicable to a global context.

Keywords

OECD Transfer Pricing Guidelines Practical guide to transfer pricing Taxation and accounting in international companies Intangible property, services, and loans Arm’s-length principle

Authors and affiliations

  • Oliver Treidler
    • 1
  1. 1.BerlinGermany

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-030-25085-0
  • Copyright Information Springer Nature Switzerland AG 2020
  • Publisher Name Springer, Cham
  • eBook Packages Business and Management
  • Print ISBN 978-3-030-25084-3
  • Online ISBN 978-3-030-25085-0
  • Series Print ISSN 2192-8096
  • Series Online ISSN 2192-810X
  • Buy this book on publisher's site
Industry Sectors
Finance, Business & Banking