Fundamentals of Transfer Pricing

A practical introduction to transfer pricing techniques, including:
• how to select and implement appropriate transfer pricing policies
• how to gather evidence
• how to identify and manage transfer pricing risk
• how to manage the audit and defence process.

KEY FEATURES
• corporate objectives
• transfer pricing methods
• functional analysis
• economic analysis and comparability studies
• intra-group services and HO expenses
• cost sharing and contribution arrangements
• documentation
• governance and control
• adjustments; dispute settlements
• audits and how to manage them
• risk management
• looking to the future.