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The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax pu

Transfer Pricing: Rules, Compliance and Controversy offers extensive yet clear guidance through the complex maze of U.S. transfer pricing rules. The book is aut

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificial

Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduc

For corporate managers, maximization of the profits and the market value of the firm is a prime objective. The logical working out of this principle in multinat