Transfer Pricing In International Discussion

This book as an example of international cooperation aims', first, to present important points of issue involving both theory and application, and second, to examine comprehesively some problems specific to transfer pricing. The first chapter of the book has a mainly juricidal perspective, examining transfer pricing, the function of hidden profit distribution, legal characteristics and issues, and transfer pricing systems, considering their application in Japan, Germany, Luxemburg and Turkey. İn the second chapter of the book, important subjects of transfer pricing such as transfer prices for intangible property, documentation ments, legal protection of taxpayer, audit methods, databases, and APAs are discussed in detail from a critical perspective. Each section is written by a different outstanding scholarprofessional from Germany, Japan, Luxemburg and Turkey.