Fundamentals of International Transfer Pricing in Law and Economics

1. Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective
Moritz Hiemann, Stefan Reichelstein

2. Comment on Hiemann and Reichelstein: “Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective”
Norbert Herzig

3. Multiple Roles of Transfer Prices: One vs. Two Books
Søren Bo Nielsen, Pascalis Raimondos-Møller

4. Transfer Pricing – Business Incentives, International Taxation and Corporate Law
Wolfgang Schön

5. Soft Law, Hard Realities and Pragmatic Suggestions: Critiquing the OECD Transfer Pricing Guidelines
Jinyan Li

6. The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal
Hagen Luckhaupt, Michael Overesch, Ulrich Schreiber

7. OECD Guidelines: Causes and Consequences
Michael C. Durst

8. Reflecting on the “Arm’s Length Principle”: What is the “Principle”? Where Next?
J. Scott Wilkie

9. Credit Ratings and the Debt-related Costs for a Subsidiary of a Multinational Firm
Thomas Horst

10. Transfer Pricing in the Courts: A Cross-Country Comparison
Julie Roin

11. Comments on Julie Roin: “Transfer Pricing in the Courts: A Cross-Country Comparison”
Andreas Oestreicher

12. Assessing the Normative Differences Between Formula Apportionment and Separate Accounting
Thomas A. Gresik

13. Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective
Heinz-Klaus Kroppen, Roman Dawid, Richard Schmidtke

14. In Favor of Formulary Apportionment A Comment on Kroppen/Dawid/Schmidtke: “Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective”
Marco Runkel

Avainsanat: Law, International Economic Law, Trade Law, Public Finance & Economics, Private International Law, International & Foreign Law, Comparative Law, Law and Economics