Global Transfer Pricing: Principles and Practice 6th ed

Author: Roy Donegan
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526535085

Previous Edition ISBN: 9781526525024
Published In: August 2026
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

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Now in its sixth edition, Global Transfer Pricing: Principles and Practice continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation.

It offers readers an overall view of transfer pricing as it is practised today. In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation. Readers will benefit from the practical experience that the Deloitte transfer pricing group have gained in helping businesses implement processes that deal with the business models that have evolved in today's increasingly competitive landscape.

The transfer pricing environment has evolved significantly since the publication of the previous edition:

New 'Amount B' simplified guidance on wholesale tangible goods guidance issued by the OECD
New EU public Country-by-Country Reporting rules
Links between Country-by-Country Reporting and Pillar 2 thresholds (and exemptions) and
HMRC's new Guidelines for Compliance for Transfer Pricing
Various changes for updated case law, etc

In addition to being used by practitioners, this title is also used by undergraduate and post graduate students studying business degrees, and those studying for professional qualifications, such as the CIOT Advanced Diploma in International Taxation.

1. Transfer Pricing: What Is It?

2. OECD

3. Types of Transaction: Tangible Goods

4. Types of Transaction: Intra-group Services

5. Financing

6. Intangibles

7. Profit Split

8. Business Restructuring

9. Transfer Pricing Documentation

10. Operational Transfer Pricing

11. Tax Audits and Eliminating Double Taxation

12. UK Transfer Pricing Legislation