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Published: 17 August 2017

336 Pages


ISBN: 9780198802914

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Bookseller Code (AU)

A new practitioner law publication

Transfer Pricing and the Arm's Length Principle After BEPS

Richard Collier and Joseph L Andrus

  • The first book to provide a sustained analysis and critique of the transfer pricing rules based on the arm's length principle following the BEPS project
  • Provides an explanation of the development and evolution of the arm's length principle
  • Tackles key problem areas relating to complexity and avoidance, including the issue of "excessive capital" and risk
  • Extremely knowledgeable authors who have both been closely involved with the BEPS project