TY - GEN N2 - 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. DO - 10.1007/978-3-030-25085-0 DO - doi AB - 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. T1 - Transfer pricing in one lesson :a practical guide to applying the arm's length principle in intercompany transactions / AU - Treidler, Oliver., ET - First edition. CN - HF5601-HF5689 ID - 923200 KW - Accounting. KW - Business consultants. KW - Tax accounting. KW - Corporate governance. KW - Commercial law. SN - 9783030250850 SN - 3030250857 TI - Transfer pricing in one lesson :a practical guide to applying the arm's length principle in intercompany transactions / LK - https://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-030-25085-0 UR - https://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-030-25085-0 ER -