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International Tax Review - Transfer pricing industry guide
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The Global Transfer Pricing practice of Deloitte Touche Tohmatsu Limited is pleased to present this collection of articles on transfer pricing for industries, the first international tax review guide of its kind.
Transfer pricing industry guide
Transfer pricing practitioners are increasingly focused on industry-specific factors driving the pricing of intercompany transactions. We expect this trend to accelerate. In response to this shift in the marketplace, Deloitte has formed an extensive Transfer Pricing industry program, integrating Deloitte Tax’s technical knowledge with the deep industry insights of Deloitte Consulting.
Traditionally, transfer pricing issues are considered either in terms of geography – analyzing a country’s transfer pricing regime – or by topic, such as the transfer pricing of intangibles or documentation. In this guide, we look at transfer pricing through the prism of industry, recognizing that specific industries are particularly affected by some aspects of transfer pricing that do not pose significant challenges for others.
In this guide, we include articles on seven distinct industries: technology, energy, life sciences, media and entertainment, consumer products, manufacturing, and financial services.