How Long to Read Introduction to Transfer Pricing

How Long Does it Take to Read Introduction to Transfer Pricing?

It takes the average reader 4 hours and 42 minutes to read Introduction to Transfer Pricing by Jerome Monsenego

Assuming a reading speed of 250 words per minute. Learn more

Description

Transfer pricing refers to the pricing of cross-border intercompany transactions. Transfer prices influence the tax base of multinational enterprises, and thus also the fiscal revenues of the countries where they are doing business. The importance of transfer pricing has significantly expanded over time and culminated with the work of the OECD on Base Erosion and Profit Shifting (BEPS). With the globalisation of business activities, the need for States to prevent tax avoidance, and the risk of double taxation faced by multinational enterprises, transfer pricing has become a key question for multinational enterprises and tax administrations alike. Introduction to Transfer Pricing intends at providing a general introduction to the fundamentals of transfer pricing. The book is focused on explanations of the principles that apply, albeit to various extents, in most countries. Although the majority of these principles are provided by the OECD the views of other international organisations – in particular the United Nations and the European Union – are also taken into account. Moreover, the book illustrates the fundamentals of transfer pricing with concrete examples based on the structures often used by multinational enterprises when conducting cross-border business activities. Also included are relevant court cases from a variety of countries. Among the issues and topics covered are the following: the arm’s length principle in theory and practice; transfer pricing methods; intercompany transactions involving intangibles and financial transactions; common types of transfer pricing models; cross-border business restructurings; the substance requirement for transfer pricing purposes; attribution of profits to permanent establishments; and the prevention and resolution of transfer pricing disputes. This second edition was updated based on the 2022 OECD Transfer Pricing Guidelines and the 2021 UN Transfer Pricing Manual.

How long is Introduction to Transfer Pricing?

Introduction to Transfer Pricing by Jerome Monsenego is 281 pages long, and a total of 70,531 words.

This makes it 95% the length of the average book. It also has 86% more words than the average book.

How Long Does it Take to Read Introduction to Transfer Pricing Aloud?

The average oral reading speed is 183 words per minute. This means it takes 6 hours and 25 minutes to read Introduction to Transfer Pricing aloud.

What Reading Level is Introduction to Transfer Pricing?

Introduction to Transfer Pricing is suitable for students ages 12 and up.

Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.

When deciding what to show young students always use your best judgement and consult a professional.

Where Can I Buy Introduction to Transfer Pricing?

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