The book delves into the intricate world of transfer pricing in international markets, shedding light on the "arm's length principle" and how it shapes taxation policies for interconnected businesses. Readers will gain insights into the motivations behind transfer pricing strategies, as well as the key features and regulations governing this practice on a global scale.
Drawing on a detailed analysis of information support systems for transfer pricing, the author presents a compelling case for establishing a robust documentation process to justify pricing decisions and inform strategic financial and managerial decision-making.
