Chapters in this book

1. Frontmatter i
2. Contents v
3. Preface vii
4. 1. Introduction 1
5. 2. Previous work on transfer pricing 8
6. 3. Legal and related constraints on transfer pricing 12
7. 4. A simplified theoretical model 26
8. 5. A more general analysis of the two-country case 49
9. 6. The involvement of three or more countries 58
10. 7. Transfer pricing of intangibles 67
11. 8. Transfer pricing under alternative tax systems – the value-added tax 78
12. 9. Conclusions and policy recommendations on transfer pricing 87
13. Appendices 97
14. Bibliography 159