Abstract
International transfer pricing (ITP) refers to the prices at which a company undertakes cross-border transactions with associated enterprises. These transactions can include tangible goods, intangible property, services and financing transactions. This chapter explains the importance of ITP in the global economy, the factors underlying ITP, and recent fiscal developments. In particular, the chapter considers the approaches adopted by selected tax authorities when addressing ITP and summarises the prescribed transfer pricing methods for determining whether multinational enterprises are adhering to the “arm’s length principle
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Elliott, J., Emmanuel, C. (2002). International Transfer Pricing. In: Lymer, A., Hasseldine, J. (eds) The International Taxation System. Springer, Boston, MA. https://doi.org/10.1007/978-1-4615-1071-0_9
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DOI: https://doi.org/10.1007/978-1-4615-1071-0_9
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