TRANSFER PRICING (eBook, ePUB) - Sambu, Eric
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This book gives you background to understand what transfer pricing is all about. It becomes your guide to understanding the intricate rules and strategies that govern how Multinational Enterprises (MNEs) price their internal transactions. It explores the core principle of the arm's length principle, a concept that seems simple on the surface but is notoriously difficult to apply in practice. It delves into the various methods used to determine these prices, the regulatory frameworks that attempt to police them, and the common pitfalls that can lead to costly disputes with tax authorities. It…mehr

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Produktbeschreibung
This book gives you background to understand what transfer pricing is all about. It becomes your guide to understanding the intricate rules and strategies that govern how Multinational Enterprises (MNEs) price their internal transactions. It explores the core principle of the arm's length principle, a concept that seems simple on the surface but is notoriously difficult to apply in practice. It delves into the various methods used to determine these prices, the regulatory frameworks that attempt to police them, and the common pitfalls that can lead to costly disputes with tax authorities. It then assesses the transfer pricing landscape in the East African countries of Tanzania, Uganda and Kenya. This touches on recent court decisions that brings a twist to the already complex situation. Whether you are an accountant, a lawyer, a student, or simply curious about the inner workings of global commerce, this book will demystify the world of transfer pricing. It will transform a seemingly dry topic into a fascinating exploration of economics, law, and corporate strategy, revealing how these seemingly mundane transactions shape the global economic landscape.

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