Global Transfer Pricing: Principles and Practice, Second Edition provides a straightforward and accessible introduction to this complex area of tax, offering readers an overall understanding of transfer pricing as it is practised today. As well as reviewing transfer pricing theory and guidance, this practical handbook explains how to implement transfer pricing models in global multinationals and how to monitor transactions to ensure compliance. The updated second edition has been substantially revised to cover the 2010 update to the OECD Transfer Pricing Guidelines and it features new chapters on intangibles, business restructuring and UK transfer pricing legislation. It also includes Deloitte's 2013 Global Transfer Pricing Country Guide, an indispensable source of information on the transfer pricing regimes in 58 jurisdictions around the world. Contents includes: Introduction - what is it and why does it matter? OECD and legislative principles (theory) Tangible goods transactions Intra-group services Financing transactions Intangibles Global trading and the allocation of profits to permanent establishment Transfer pricing planning Documentation Eliminating double taxation Practical difficulties with arm's length pricing and TP planning In recent years, transfer pricing has become a key feature of tax management for multinationals and tax authorities alike. Global Transfer Pricing: Principles and Practice is essential reading for all financial and tax advisors who want to learn more about this important international tax strategy.