In this detailed and up-to-date publication on the laws of transfer pricing, the authors analyse the impact of the Base Erosion and Profit Shifting (BEPS) project and consider the future for the 'arm's length principle' as a basis for future transfer pricing determinations. This is the essential book on a topical and often controversial subject. this book is one of the best pieces on the comprehensive analysis of transfer pricing ever published. ... it is important to highlight that every relevant matter in the field of transfer pricing is commented by the authors not from a mere descriptive standpoint, but always adopting a critical eye that will satisfy even the most rigorous and demanding experts on these matters. For all the aforementioned reasons, the book 'Transfer Pricing and the Arms length Principle after BEPS', by Joseph Andrus and Richard Collier is certainly a must have both in the transfer pricing field, and more generally, in the field of international taxation.