Tax Commandments

This post is from our members book BUILDING BETTER TAXES. It is a collection of critical, engaging, and amusing articles on the construction of international corporate taxation. It is for everyone who wants to understand the current state of international tax, and for anyone who appreciates good writing seasoned with equal measures of wit and wisdom.” The book covers Tax Policy, Tax Risk, Transfer Pricing and Tax People. This book follows on from the internationally acclaimed TAX COMMANDMENTS FOR BUSINESS providing a practical guide to managing a corporate tax function in industry. 

Transfer pricing has been unfairly publicly criticised as a bizarre tax creation. I believe that it is owed to transfer pricing to set this record straight. Transfer pricing is an essential commercial process that must be considered by every group that embarks on multinational activities. Indeed, intercompany trading is the perfect corporate marriage for global business to generate long-term value. Or put another way: 

Read More