{"product_id":"transfer-pricing-in-manufacturing-ioana-ignat-9783030938888","title":"Transfer Pricing in Manufacturing: An Analysis of the OECD Guidelines","description":"\u003cp\u003eTransfer 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 \u003ci\u003eOECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations\u003c\/i\u003e the way in which are operating the basic transfer pricing elements.\u003c\/p\u003e \u003cp\u003eMoreover, 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).\u003c\/p\u003e \u003cp\u003eIn the end, the book presents some recent disputes between manufacturing entities and tax authorities in relation to the transfer pricing analysis for manufacturing transactions.\u003c\/p\u003e\u003cp\u003eChapter \"TAMSAT\" is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.\u003cbr\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Ioana Ignat, Liliana Ionescu-Feleagă\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 3030938883\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9783030938888\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Springer\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 05\/10\/2022\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 188\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.02lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.50d","brand":"Ioana Ignat","offers":[{"title":"Hardcover","offer_id":44123370324223,"sku":"9783030938888","price":159.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_7fb06db5-1275-4b5f-a57a-6abf72170505.jpg?v=1687430501","url":"https:\/\/www.whiterainbookhouse.com\/products\/transfer-pricing-in-manufacturing-ioana-ignat-9783030938888","provider":"WR Book House","version":"1.0","type":"link"}