Editing Transfer pricing (section)

==Reading and overall reference list==
'''International''':

* Wittendorff, Jens: Transfer Pricing and the Arm's Length Principle in International Tax Law, 2010, Kluwer Law International, {{ISBN|90-411-3270-8}}.

'''Canada''':
*[http://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-392.html?term=247#s-247 Section 247 of the Income Tax Act (Canada)]
*[http://www.cra-arc.gc.ca/E/pub/tp/ic87-2r/ic87-2r-e.pdf Information Circular 87-2R - International Transfer Pricing] (1999)
*[http://www.cra-arc.gc.ca/E/pub/tp/ic94-4r/ic94-4r-e.pdf Information Circular 94-4R - International Transfer Pricing: Advance Pricing Arrangements (APAs)] (2001)
*[http://www.transferpricing.com/pdf/CRA%20TPM-07.pdf TPM 07 - Referrals to the Transfer Pricing Review Committee] (2005)
*[http://www.transferpricing.com/pdf/CRA%20TPM-09.pdf TPM 09 - Reasonable efforts under section 247 of the Income Tax Act] (2006)
'''China''':
Major international accounting and law firms have published summaries of the guidelines.  See their web sites.

'''India''':
*Income Tax Department's compilation of [http://law.incometaxindia.gov.in/DIT/inttpcont.aspx# Transfer Pricing Rules]
*Domestic Transfer Pricing [http://akmglobal.wordpress.com/2014/03/03/domestic-transfer-pricing-an-overview/# Overview]

'''Nigeria''':
*Transfer Pricing Regulations 2012 - Federal Inland Revenue Service [http://www.firs.gov.ng/Tax-Management/Tax%20Legislations/TRANSFER%20PRICING%20REGULATIONS%202012.pdf]

'''OECD''':
* {{cite book |title=Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations |url=http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/oecd-transfer-pricing-guidelines-for-multinational-enterprises-and-tax-administrations-2010_tpg-2010-en. |doi=10.1787/tpg-2010-en |publisher=[[OECD]] Publishing, Paris |date=July 2010 |series=OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations |isbn=9789264090330 }}
*[https://www.oecd.org/ctp/transfer-pricing/transferpricingcountryprofiles.htm Transfer Pricing Country Profiles], a useful cross reference to guidance in each member country
*Base Erosion and Profit Shifting (BEPS), [http://www.oecd.org/tax/beps.htm OECD landing page]
* {{cite book |title=Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports |url=http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/aligning-transfer-pricing-outcomes-with-value-creation-actions-8-10-2015-final-reports_9789264241244-en |publisher=[[OECD]] Publishing, Paris.|date= October 2015|doi= 10.1787/9789264241244-en|series=OECD/G20 Base Erosion and Profit Shifting Project|isbn=9789264241237}}
* {{cite book |title=Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Reports |series=OECD/G20 Base Erosion and Profit Shifting Project |url=http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/transfer-pricing-documentation-and-country-by-country-reporting-action-13-2015-final-report_9789264241480-en |publisher=[[OECD]] Publishing, Paris |date=October 2015 |doi=10.1787/9789264241480-en |isbn=9789264241466}}

'''Russian Federation''':
*Tax Code of Russian Federation [http://base.garant.ru/10900200/]

'''United Kingdom''':
*Transfer pricing statute:  [http://www.opsi.gov.uk/acts/acts1998/ukpga_19980036_en_35 ICTA88/Sch 28AA]
*HMRC [http://www.hmrc.gov.uk/manuals/intmanual/Index.htm International Manual] [http://www.hmrc.gov.uk/manuals/intmanual/INTM430000.htm Transfer Pricing INTM430000]

'''United Nations'''
* {{cite book |title=Practical Manual on Transfer Pricing for Developing Countries (2013)|url= https://www.un.org/esa/ffd/documents/UN_Manual_TransferPricing.pdf }}

'''United States''':
*Law:  [https://www.law.cornell.edu/uscode/text/26/482- 26 USC 482]
*Regulations:  [http://ecfr.gpoaccess.gov/cgi/t/text/text-idx?sid=4afca51e4a345157c36af15ce48e9cb5&c=ecfr&tpl=/ecfrbrowse/Title26/26cfrv6_02.tpl 26 CFR 1.482-0 through 9]
*IRS view on OECD rules:  https://www.irs.gov/pub/irs-apa/apa_training_oecd_guidelines.pdf
*APA Procedure:  [https://www.irs.gov/pub/irs-apa/rp-08-31.pdf Rev. Proc. 2008-31]
*Feinschreiber, Robert:  Transfer Pricing Methods, 2004, {{ISBN|978-0-471-57360-9}}
*Parker, Kenneth and Levey, Marc:  Tax Director's Guide to International Transfer Pricing, 2008, {{ISBN|978-1-60231-001-8}}
*Services by Thompson RIA and Wolters Kluwer:  search "transfer pricing" on their websites