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The introduction to the complex topic of transfer pricing is presented by means of a case study. The subject of the case study is a fictitious group of companies and their cross-border transactions. In each chapter, specific sub-aspects are addressed in a structured manner, all of which relate to the one initial case. The focus is clearly on a practice-oriented approach and, in principle, covers all common topics. In solving the cases, the authors follow the OECD Transfer Pricing Guidelines for Multinational Enterprises.   The updated new edition takes into account all relevant legal changes, new case law of the Federal Fiscal Court, the new BMF letters in the area of transfer pricing and also developments at the OECD level since the 1st edition. In addition, a further topic area - dealing with economic crises - has been included to round off the book in terms of content.  The aim of the work is to give all "beginners" a compact introduction to the basics of transfer pricing for tax purposes. The handbook offers the reader an entertaining, practical and structured introduction to the world of transfer pricing, which ensures the necessary orientation and awareness and can also be helpful for advanced practitioners.  Table of contents: 1. The arm's length principle - An introduction. 2. the first step: value pricing analysis. 3. transfer pricing methods. 4. comparability analysis. 5. supply of goods. 6. treatment of intangibles. 7. services. 8. group allocations. 9. cost allocation agreements. 10. transfer of functions. 11. economic crises [NEW]. 12. financing transactions. 13. impact of digitalisation. 14. treatment of operating states. 15. obligations to cooperate. 16. country-by-country reporting. 17. dispute avoidance and resolution.

Actual product image Steuerliche Verrechnungspreise (German, Christian Black, Sebastian Schulz, Achim Roeder, Stephan Rasch, Stefan Stein, 2022)

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