Global Transfer Pricing: Principles and Practice

Now in its sixth edition, Global Transfer Pricing: Principles and Practice continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation.It offers readers an overall view of transfer pricing as it is practised today.In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation.Readers will benefit from the practical experience that the Deloitte transfer pricing group have gained in helping businesses implement processes that deal with the business models that have evolved in today’s increasingly competitive landscape.The transfer pricing environment has evolved significantly since the publication of the previous edition:- New ‘Amount B’ simplified guidance on wholesale tangible goods guidance issued by the OECD;- New EU public Countr