Transfer Pricing in Manufacturing

<p>Transfer pricing is considered a new and complex concept in terms of guidelines and regulations. In this context, more and more academics and tax professionals are interested in understanding the mechanism of a transfer pricing analysis. The main objective of the book is to help them in this process by presenting in a practical approach (using case studies and schemes) and in accordance with the <i>OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations</i> the way in which are operating the basic transfer pricing elements.</p><p>Moreover, considering that the manufacturing sector is the chief wealth-producing sector of the global economy, the book illustrates complete transfer pricing analyses applicable for manufacturing transactions (using Orbis database).</p><p>In the end, the book presents some recent disputes between manufacturing entities and tax authorities in relation to the transfer pricing analysis for manufacturing transactions.</p><p>Chapter “TAMSAT” is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.<br></p>