Introduction to Transfer Pricing
Author: Jerome Monsenego
Publisher: Studentlitteratur AB
Release Date: January 01, 2013
Over the last decade, transfer pricing is an area of tax law that has expanded significantly. Globalization of businesses, the threat of international double taxation, and the need for States to monitor transfer prices to avoid the illegitimate erosion of their tax base, have made transfer pricing a key issue for multinational enterprises and tax administrations.