Preface to Andrea Musselli, Tax Transfer Pricing under the Arm’s Length and the Sale Country Principles
Posted: 15 Jun 2022 Last revised: 10 Jul 2022
Date Written: June 2, 2022
Andrea Musselli’s outstanding book on Tax Transfer Pricing under the Arm's Length and the Sale Country Principles is a must read for any serious student of the topic. The book is designed as a general introduction to the subject from a global perspective rather than a country-by-country survey.
Keywords: transfer pricing, arm's length principle, Pillar One
JEL Classification: H26
Suggested Citation: Suggested Citation