"Dan Emmett was just eight years old when President John F. Kennedy was assassinated. The events surrounding the President's death shaped the course of young Em

The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax pu

This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profi

The first book to apply economic theory to the analysis of all aspects of organised crime.

Intangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate intangibles withi