Transfer Pricing in Manufacturing

An Analysis of the OECD Guidelines

Ioana Ignat, Liliana Ionescu-Feleagă

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English

Springer Nature Switzerland AG
11 May 2023

Finance & accounting; Corporate governance & responsibilities; Manufacturing industries

Series: Contributions to Finance and Accounting

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 OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations the way in which are operating the basic transfer pricing elements.

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).

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.

Chapter “TAMSAT” is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.

By: Ioana Ignat, Liliana Ionescu-Feleagă
Imprint: Springer Nature Switzerland AG
Country of Publication: Switzerland
Edition: 2022 ed.
Dimensions: Height: 235mm, Width: 155mm,
Weight: 314g
ISBN: 9783030938918
ISBN 10: 3030938913
Series: Contributions to Finance and Accounting
Pages: 188
Publication Date: 11 May 2023
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

Chapter 1. Short History of the Transfer Pricing Concept and Interesting Concerns in Relation to it.- Chapter 2. Transfer Pricing Regulations – An International Approach.- Chapter 3. How to Perform a Transfer Pricing Analysis in Case of Manufacturing Entities.- Chapter 4. Recent Disputes from the Manufacturing Industry Regarding the Transfer Pricing Analysis.

Liliana Feleagă is Full Professor at the Department of Accounting and Auditing at the Bucharest University of Economic Studies (Romania)Ignat Ioana is Assistant Professor at Department of Accounting and Auditing at the Bucharest University of Economic Studies (Romania)