Contents - AL-Tax

4 1 Introductionvenues. The proposed alternative methods may also be helpful to policy-makers inidentifying useful modifications to the existing transfer pricing regulations, whetheron a small or large scale. Business school students will obtain a clear understandingof (a) the key role that transfer pricing plays in determining multinationalfirms’ effective tax rates and, thereby, their investment decisions across geographicmarkets, and (b) how transfer pricing issues are currently addressed in practice. Taxpractitioners can utilize the critique of existing transfer pricing methodologies, incombination with the case studies, as a guide in developing and defending their owntransfer pricing policies and practices. The proposed alternative methods may alsoprovide some useful insights into how certain transfer pricing issues that are notadequately addressed under the current transfer pricing regime can be analyzed.