Fundamentals of Transfer Pricing, Volume 2: Industries

Fundamentals of Transfer Pricing: Industries is a volume that focuses on the transfer pricing considerations within a variety of industries. This volume builds on the preceding volume of this invaluable three-volume set, Principles and Practice, which explains in a clear and simple manner the most foundational transfer pricing topics. While the arm’s length principle is the foundational principle for the application of transfer pricing rules across all businesses, its accurate application is inevitably shaped by the unique commercial and economic characteristics of each industry.

What’s in this book:

Drawing on the expertise of seasoned practitioners and scholars, this volume offers both general and targeted insights into the transfer pricing considerations through an extended analysis of cross-cutting industries, including:

• airline
• banking
• chemical
• consumer goods
• entertainment
• mining
• platform, and
• social media

How this will help you:

Grounded in practical application and enriched by international judicial precents, this volume equips readers with the analytical depth required to navigate cross-sector complexity with rigour and confidence. For advisors, in-house practitioners, government officials, and academics worldwide, this volume provides a reliable and much-needed resource for navigating the increasingly complex and constantly evolving transfer pricing environment.