Fundamentals of Transfer Pricing: Industries is a volume that focuses on the transfer pricing considerations within a variety of industries. This volume builds on the preceding volume of this invaluable three-volume set, Principles and Practice, which explains in a clear and simple manner the most foundational transfer pricing topics. While the arm’s length principle is the foundational principle for the application of transfer pricing rules across all businesses, its accurate application is inevitably shaped by the unique commercial and economic characteristics of each industry.
What’s in this book:
Drawing on the expertise of seasoned practitioners and scholars, this volume offers both general and targeted insights into the transfer pricing considerations through an extended analysis of cross-cutting industries, including:
How this will help you:
Grounded in practical application and enriched by international judicial precents, this volume equips readers with the analytical depth required to navigate cross-sector complexity with rigour and confidence. For advisors, in-house practitioners, government officials, and academics worldwide, this volume provides a reliable and much-needed resource for navigating the increasingly complex and constantly evolving transfer pricing environment.
Editors
Assistant Editors
Contributors
List of Figures
List of Tables
List of Abbreviations
Note to Readers
Preface
CHAPTER 23
Transfer Pricing in the Aviation Sector
Marc Schneider, Daniel Moll & Michael Popp
CHAPTER 24
Transfer Pricing in the Automotive Sector
Gregor Gehauf & Axel Eigelshoven
CHAPTER 25
Transfer Pricing in the Chemical Sector
Anne Wenisch & Tzu-i Zien
CHAPTER 26
Transfer Pricing in the Banking and Asset Management Sector
Eva Frehner
CHAPTER 27
Transfer Pricing in the Entertainment Sector
Michael Salama & Erik Skarstad
CHAPTER 28
Transfer Pricing in the Fast-Moving Consumer Goods Sector
Martin Lagarden & Robert Risse
CHAPTER 29
Transfer Pricing in the Fintech Sector and Digital Assets Sector
Anne Bost & Brian Mistler
CHAPTER 30
Transfer Pricing in the Mining Sector, an Investor’s Perspective
David Spencer
CHAPTER 31
Transfer Pricing in the Insurance Sector
Velio Alessandro Moretti
CHAPTER 32
Transfer Pricing in the IT Sector
Katarina Petovska, Tatiana Amba & Srini Lalapet
CHAPTER 33
Transfer Pricing in the Oil and Gas Sector
Barend Broen & Erik Jan van Sten
CHAPTER 34
Transfer Pricing in the Life Sciences Sector (With Focus on Research-Based Pharmaceutical and Biotech Companies)
Philipp Kaiser & Sandra Strauch
CHAPTER 35
Transfer Pricing in the Platform Economy Sector
Alan Maher & Dhwani Mainkar
CHAPTER 36
Transfer Pricing in the Social Media Sector
Valentina Emanuele
Index
Disclaimer: This title is in pre-production and any names, credits or associations are subject to change. The current table of contents and subject matter is for pre-release sample purposes only.
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