International Transfer Pricing 2012, now in its 13th edition, is an easy-to-use reference guide covering a range of transfer pricing issues in over 68 countries worldwide. It explains why it is vital for every company to have a coherent transfer pricing policy which is responsive to the rapidly changing markets in which they operate. The book not only shows why sound transfer pricing policies should be developed, but also why such policies need to be re-evaluated regularly.
The book offers practical advice on a subject where the right amount of effort can produce huge dividends in the form of a low and stable tax charge, coupled with the ability to defend a company against tax auditor attack.
Written by local PwC transfer pricing specialists in each country, the book provides a global approach to transfer pricing issues and a summary of specific requirements in each of the key countries with transfer pricing rules. The principal author and editor of the 2012 edition is Nick Raby, Global Operations leader for PwC Tax Controversy and Dispute Resolution network.