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 ...

Many companies nowadays are working in a framework of social, economic, legal, ecological and technological conditions that are subject to increasing volatility, dynamism and complexity. Hypercompetitive environments are demanding constant adaptation not only of organizational structures and processes, but also of goals, strategies and business models. Introducing changes successfully in companies requires intensive engagement with the fundamental aspects of the transformations that are ta...

As a subsection of the field of strategic company management, international management is concerned with the development, shaping and maintenance of a company=s production and market relationships across national boundaries, with the aim of achieving a commercially optimized global value-creation chain that can stand up to the competition. The individual volumes in the "Executive Education" series are designed in the form of tutorial notes and are intended to be used for independent learni...