This book explores transfer pricing issues related to intra-group financing transactions. It is an invaluable resource for tax practitioners, tax lawyers, tax m

In recent years, the interpretation and implementation of transfer pricing regulations of intra-group transactions involving financing functions increased expon

For corporate managers, maximization of the profits and the market value of the firm is a prime objective. The logical working out of this principle in multinat

This is the second revised edition of the book published in 2012, and addresses the topic of intra-group financing and transfer pricing.

It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avo