International Transfer Pricing J. Michael Elliot, C. Emmanuel

Following legislative changes, this report sheds light on the contentious area of international transfer pricing (ITP) by moving away from primary tax focus. By examining one specific intra-group, cross-border transaction between 12 MNEs, the resulting micro-level of analysis provides a qualitative, in-depth understanding of ITP within the financial services, manufacturing and service sectors. Это и многое другое вы найдете в книге International Transfer Pricing (J. Michael Elliot, C. Emmanuel)