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.…mehr
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.
Oliver Treidler is the CEO and founder of TP&C, a transfer pricing firm based in Berlin, Germany. He has extensive experience in supporting his clients in designing and optimizing transfer pricing structures as well as in conducting comparability analyses and compiling documentation. He holds a master¿s degree in international economics and European studies from the Corvinus University of Budapest, Hungary, and a Ph.D. in economics from the University of Würzburg, Germany.
Inhaltsangabe
Introduction.- The Lesson.- Applying The Lesson to Basic Transactions.- Applying The Lesson to More Complex Transactions.- Documentation and Tax Audits.- Closing Remarks - A Kind Word to Tax Auditors and Policymakers.
Introduction.- The Lesson.- Applying The Lesson to Basic Transactions.- Applying The Lesson to More Complex Transactions.- Documentation and Tax Audits.- Closing Remarks - A Kind Word to Tax Auditors and Policymakers.
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