Principally, this is book is a combination of ideas, strategis and practical ideas in international tax perspective which is required in review of transfer pricing. The three aspects are proportionally summarized in every chapter. This book is organized from numerous literature, interactions with pr…

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Principally, this is book is a combination of ideas, strategis and practical ideas in international tax perspective which is required in review of transfer pricing. The three aspects are proportionally summarized in every chapter. This book is organized from numerous literature, interactions with practioners and academicians whose expertise is acknowledged and the Author’s experience in conducting transfer pricing analysis.

Futhermore, this book contains 30 chapters which covers almost every issue in transfer pricing, from arm’s length principle concept, transfer pricing fairness analysis stages, transactions on intangible assets, procedural and legal aspects to contemporary development. Hence, this book can be used as a reference for businesspeople, tax authority, tax court, fiscal policy makers, consultants and practitioners, and academicians.