by Michael Lang
First published 2025
Transfer pricing rules reshape the global economy as international bodies like the OECD, United Nations, and European Commission drive policy changes worldwide. Michael Lang examines how countries adapt their legislation to match these evolving standards while courts struggle with increasingly complex regulations. The WU Transfer Pricing Centre at Vienna University of Economics and Business contributes research through eight specialized chapters covering critical developments. Topics include recent court decisions, the streamlined Amount B approach, high value services and global mobility, cooperative compliance programs, extractives industry challenges, group loss allocation, and emerging technology impacts. Government officials, tax advisors, business leaders, international organizations, and academics will find detailed analysis to help them understand current transfer pricing landscapes and navigate regulatory complexities affecting cross-border transactions.
Genres: international-relations, business, politics, economics, non-fiction, law, accounting
Vibes: intimate, suspenseful, thought-provoking
Tropes: academic, government, research
Setting: Vienna, Austria
Period: 2025
336 pages · Kindle Edition · Kluwer Law International