A step-by-step guide to planning, documentation, design, structure and analysis of international transfer pricing, applying the OECD model rules.

Includes the full text of the OECD guidelines, an A-to-Z transactional analysis of the penalties and local administrative procedures for the following topics:

• The use of virtual companies
• Documentation of transfer pricing agreements
• Alternative dispute resolution procedures
• Electronic transactions
• Using cost sharing to develop intangible property
• Financial product transactions