{"product_id":"9783030938918","title":"Contributions to Finance and Accounting: An Analysis of the OECD Guidelines","description":"\u003ch1\u003eContributions to Finance and Accounting: An Analysis of the OECD Guidelines\u003c\/h1\u003e \u003ch2\u003eIgnat, Ioana; Ionescu-Feleagă, Liliana\u003c\/h2\u003e \u003cp\u003e\u003c\/p\u003e\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\n\n\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\n\n\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 \u003ch3\u003eDetails\u003c\/h3\u003e \u003cp\u003ePublished by: Springer\u003c\/p\u003e \u003cp\u003ePublication Date: 2023-05-11\u003c\/p\u003e \u003cp\u003eFormat: Paperback\u003c\/p\u003e \u003cp\u003eISBN-13: 9783030938918\u003c\/p\u003e \u003cp\u003eDOI: 10.1007\/978-3-030-93889-5\u003c\/p\u003e \u003cp\u003eDimensions: 235cm x155cm\u003c\/p\u003e \u003cp\u003ePages: 188\u003c\/p\u003e ","brand":"Springer International Publishing","offers":[{"title":"Default Title","offer_id":45385512026252,"sku":"9783030938918","price":161.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0710\/9545\/1788\/files\/9783030938918.jpg?v=1778002578","url":"https:\/\/fh90cf-fv.myshopify.com\/products\/9783030938918","provider":"Late Knight Books and Services, LLC","version":"1.0","type":"link"}