Overview
- Discusses the OECD Transfer Pricing Guidelines
- Provides detailed transfer pricing analyses
- Includes benchmark studies based on the Orbis database
Part of the book series: Contributions to Finance and Accounting (CFA)
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Table of contents (4 chapters)
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Front Matter
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Back Matter
Keywords
About this book
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.
Authors and Affiliations
About the authors
Ignat Ioana is Assistant Professor at Department of Accounting and Auditing at the Bucharest University of Economic Studies (Romania)
Bibliographic Information
Book Title: Transfer Pricing in Manufacturing
Book Subtitle: An Analysis of the OECD Guidelines
Authors: Ioana Ignat, Liliana Ionescu-Feleagă
Series Title: Contributions to Finance and Accounting
DOI: https://doi.org/10.1007/978-3-030-93889-5
Publisher: Springer Cham
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2022
Hardcover ISBN: 978-3-030-93888-8Published: 10 May 2022
Softcover ISBN: 978-3-030-93891-8Published: 11 May 2023
eBook ISBN: 978-3-030-93889-5Published: 09 May 2022
Series ISSN: 2730-6038
Series E-ISSN: 2730-6046
Edition Number: 1
Number of Pages: XI, 188
Number of Illustrations: 15 b/w illustrations
Topics: Accounting/Auditing, Corporate Governance, Industries