This book presents the complex area of transfer pricing in a clear and structured way by means of a case study. The case study involves cross-border transactions of a fictive company group. Every chapter includes specific aspects relating to the initial case. The authors base the case-solving on OECD Transfer Pricing Guidelines for Multinational Enterprises with multiple references made to German tax law. It is the aim of the book to introduce beginners in to the basics of transfer prices for tax purposes. In principle everything could be reduced to a globally unified standard: the arm's...