Forty-two of the world's leading transfer pricing professionals offer their advice and insights on how to navigate complex issues, including: . When is an APA Advantageous? . Understanding the New U.S. Services Regulations . Transfer Pricing Implications of Reorganizations . Valuing Intangibles Under Cost Sharing Arrangements . How to Apply the Best Method Rule The book also provides a country-by-country review of transfer pricing laws in a dozen major economies, addressing questions such as: . What transfer pricing methods are accepted? . Do the local tax authorities favor a given method? . What dispute resolution mechanisms are available? . Are APAs allowed and, if so, what are the rules? . To what extent are international guidelines followed? . How is the acceptability of comparables determined? . What are the documentation requirements? . How are non-compliance penalties calculated?