Transfer Pricing and the Arm's Length Principle After Beps

by Richard Collier and Joseph L Andrus

This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle starting with an explanation of how the rules were created and and how they evolved over time. It provides how internationally accepted transfer pricing rules were...

• Format: Hardcover
• Language: English
• ISBN: 0198802919
• ISBN13: 9780198802914
• Release Date: October 2017
• Publisher: Oxford University Press, USA
• Length: 320 Pages
• Weight: 1.50 lbs.
• Dimensions: 0.9" x 6.8" x 9.8"