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What is Introduction to Transfer Pricing about?

Transfer pricing refers to the pricing of cross-border intercompany transactions. In the context of taxation, the main aim of transfer pricing is to share the income èˆ'and thus, the tax base èˆ'of multinational enterprises between the countries where they are doing business. The importance of transfer pricing has significantly expanded over the last few decades. With the globalisation of business activities, the need for States to monitor transfer prices so as to avoid the illegitimate erosion of their tax base, and the risk of double taxation faced by groups entering into intercompany transactions, transfer pricing has become a key question for multinational enterprises and tax administrations.

Author

Jérà́me Monsenego

Publisher

Wolters Kluwer, Law & Business; Kluwer Law International

Published

2015

Language

EN

ISBN

9789041165800

Subjects

Law