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OverviewTransfer 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. Full Product DetailsAuthor: Ioana Ignat , Liliana Ionescu-FeleagăPublisher: Springer Nature Switzerland AG Imprint: Springer Nature Switzerland AG Edition: 1st ed. 2022 Weight: 0.314kg ISBN: 9783030938918ISBN 10: 3030938913 Pages: 188 Publication Date: 11 May 2023 Audience: Professional and scholarly , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: Manufactured on demand We will order this item for you from a manufactured on demand supplier. Table of ContentsReviewsAuthor InformationLiliana Feleagă is Full Professor at the Department of Accounting and Auditing at the Bucharest University of Economic Studies (Romania)Ignat Ioana is Assistant Professor at Department of Accounting and Auditing at the Bucharest University of Economic Studies (Romania) Tab Content 6Author Website:Countries AvailableAll regions |