Recent Trends And Prospects Of Transfer Pricing

Increasing participation of multi-national groups in economic activities in the country has given rise to new and complex issues emerging from transactions entered into between two or more enterprises belonging to the same multi-national group. During the last two decades the global trading has had a striking increase, the combination of increased internal transactions together with more complex structures of ownership within international companies have complicated the issues related to Transfer Pricing and have caught the attention of the tax authorities in all tax jurisdiction across the globe. This book highlights the increasing importance of Transfer Pricing in the international dealings of the multinational enterprises and examines the complexities associated with the various methodologies that have been developed to deal with the most difficult transfer pricing issues and put forwards suggestions for developing an appropriate typology.