Part 1： The Roles and Functions of Transfer Pricing in Organisations 3
Transfer Pricing in Multinational Corporations： An Integrated Management- and Tax Perspective&Moritz Hiemann and Stefan Reichelstein 3
Comment on Hiemann and Reichelstein： “Transfer Pricing in Multinational Corporations： An Integrated Management- and Tax Perspective”&Norbert Herzig 19
Multiple Roles of Transfer Prices： One vs.Two Books&Soren Bo Nielsen and Pascalis Raimondos-Moller 25
Transfer Pricing - Business Incentives， International Taxation and Corporate Law&Wolfgang Schon 47
Part 2： The OECD Approach to Transfer Pricing 71
Soft Law， Hard Realities and Pragmatic Suggestions： Critiquing the OECD Transfer Pricing Guidelines&Jinyan Li 71
The OECD Approach to Transfer Pricing： A Critical Assessment and Proposal&Hagen Luckhaupt， Michael Overesch and Ulrich Schreiber 91
OECD Guidelines： Causes and Consequences&Michael C.Durst 123
Reflecting on the “Arm’s Length Principle”： What is the “Principle”？ Where Next？&J.Scott Wilkie 137
Part 3： Transfer Pricing in Practice 159
Credit Ratings and the Debt-related Costs for a Subsidiaryof a Multinational Firm&Thomas Horst 159
Transfer Pricing in the Courts： A Cross-Country Comparison&Julie Roin 185
Comments on Julie Roin： “Transfer Pricing in the Courts： A Cross-Country Comparison”&Andreas Oestreicher 245
Part 4： Separate Accounting， Profit Split and Formulary Apportionment 257
Assessing the Normative Differences Between Formula Apportionment and Separate Accounting&Thomas A.Gresik 257
Profit Split， the Future of Transfer Pricing？ Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective&Heinz-Klaus Kroppen， Roman Dawid and Richard Schmidtke 267
In Favor of Formulary Apportionment A Comment on Kroppen/Dawid/Schmidtke： “Profit Split， the Future of Transfer Pricing？ Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective&Marco Runkel 295