Transfer pricing in manufacturing : an analysis of the OECD guidelines / Ioana Ignat.
Ignat, Ioana.; Ionescu-Feleagă, Liliana.
2022
HD62.45
Available Online

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Title Transfer pricing in manufacturing : an analysis of the OECD guidelines / Ioana Ignat.
Author Ignat, Ioana.
ISBN 9783030938895 (electronic bk.)
3030938891 (electronic bk.)
3030938883
9783030938888
DOI https://doi.org/10.1007/978-3-030-93889-5
Publication Details Cham, Switzerland : Springer, 2022.
Language English
Description 1 online resource
Item Number 10.1007/978-3-030-93889-5 doi
Call Number HD62.45
Dewey Decimal Classification 338.5/2
Summary Transfer pricing is considered a new and complex concept in terms of guidelines and regulations. In this context, more and more academics and tax professionals are interested in understanding the mechanism of a transfer pricing analysis. The main objective of the book is to help them in this process by presenting in a practical approach (using case studies and schemes) and in accordance with the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations the way in which are operating the basic transfer pricing elements. Moreover, considering that the manufacturing sector is the chief wealth-producing sector of the global economy, the book illustrates complete transfer pricing analyses applicable for manufacturing transactions (using Orbis database). In the end, the book presents some recent disputes between manufacturing entities and tax authorities in relation to the transfer pricing analysis for manufacturing transactions. Chapter TAMSAT is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.
Bibliography, etc. Note Includes bibliographical references.
Access Note Access limited to authorized users.
Source of Description Online resource; title from PDF title page (SpringerLink, viewed May 25, 2022).
Added Author Ionescu-Feleagă, Liliana.
Series Contributions to finance and accounting.
Available in Other Form Print version: 9783030938888
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Chapter 1. Short History of the Transfer Pricing Concept and Interesting Concerns in Relation to it
Chapter 2. Transfer Pricing Regulations An International Approach
Chapter 3. How to Perform a Transfer Pricing Analysis in Case of Manufacturing Entities
Chapter 4. Recent Disputes from the Manufacturing Industry Regarding the Transfer Pricing Analysis.

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