3 Review(s)

International Business and Transfer Pricing: Concepts and Jurisprudence is a comprehensive and authoritative text that bridges legal theory, economic reasoning, and jurisprudential precedents in the domain of international business taxation and transfer pricing. The book is structured to cover:The historical evolution of multinational enterprises (MNEs), globalization, and cross-border trade,Intra-group transactions and their regulation,The Arm’s Length Principle (including DEMPE analysis),The global frameworks and OECD / BEPS initiatives,Comparative jurisdictions and India’s transfer pricing regime,Judicial decisions and practical application techniques (comparability, functional analysis, valuation). It is suited for students (law, taxation, business), practitioners (transfer pricing consultants, tax lawyers, corporate tax departments), policymakers, and researchers who want a solid grasp of the interplay of international business law and transfer pricing jurisprudence.It seeks to maintain clarity and analytical structure while covering deep technical content, linking statutory provisions to real business scenarios.