TY - BOOK AU - Treidler, Oliver TI - Transfer pricing in one lesson: a practical guide to applying the arm's length principle in intercompany transactions SN - 9783030250874 U1 - 657 PY - 2020/// CY - Switzerland PB - Springer KW - Transfer pricing KW - Tax accounting KW - Taxation--Law and legislation KW - Accounting KW - Business consultants N2 - About this book This book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes the reader with the basic concepts without getting sidetracked by tax law. In turn, the book draws on case studies to demonstrate the identification and application of appropriate transfer pricing methods for the most common intercompany transactions. The intuitive step-by-step guidance, together with integrated Excel-based tools, will equip the reader to ensure compliance with the arm’s length principle and thus to minimize tax risk. Based on the post-BEPS OECD Guidelines, the book’s content is applicable to a global context ER -