Applying the arm’s length principle to intra-group financial transactions: a reference guide

This book comprises contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations. This book furnishes insights into the application of the arm’s length principle to different types of financial transactions, the application of anti-avoidance rules to various intra-group financial arrangements as well as the business value creation process and the dispute management landscape that underlies intra-group financial transactions.