Title Transfer pricing in manufacturing : an analysis of the OECD guidelines / Ioana Ignat

Published Cham, Switzerland : Springer, 2022

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Description 1 online resource Series Contributions to finance and accounting Contributions to finance and accounting. Contents 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 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 Includes bibliographical references Notes Online resource; title from PDF title page (SpringerLink, viewed May 25, 2022) Subject Transfer pricing. Transfer pricing -- Law and legislation. Manufacturing industries -- Prices Manufacturing industries -- Prices Transfer pricing Transfer pricing -- Law and legislation Form Electronic book Author Ionescu-Feleagă, Liliana ISBN 9783030938895 3030938891

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