Transfer Pricing in Manufacturing: An Analysis of the OECD Guidelines

The book "Transfer Pricing in the Manufacturing Sector" is a comprehensive guide that presents practical approaches to transfer pricing analysis in accordance with the OECD Transfer Pricing Guidelines. It specifically focuses on the manufacturing sector and includes case studies and schemes to illustrate key concepts. The book also discusses recent disputes between manufacturing entities and tax authorities related to transfer pricing analysis. Chapter "TAMSAT" is available open access under a Creative Commons Attribution 4.0 International License.

Format: Hardback
Length: 188 pages
Publication date: 10 May 2022
Publisher: Springer Nature Switzerland AG

Transfer pricing is a relatively new and intricate concept when it comes to guidelines and regulations. As a result, there has been a growing interest among academics and tax professionals in understanding the mechanism of a transfer pricing analysis. The primary objective of this book is to assist them in this endeavor by presenting a practical approach (through case studies and schemes) and in compliance with the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, the way in which the basic transfer pricing elements are operationalized.

Moreover, given that the manufacturing sector is the primary wealth-producing sector of the global economy, the book showcases comprehensive transfer pricing analyses applicable for manufacturing transactions (using the Orbis database).

In conclusion, 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.

Weight: 471g
Dimension: 235 x 155 (mm)
ISBN-13: 9783030938888
Edition number: 1st ed. 2022