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Editorial

 
John Hobster Head of Global Accounts in Ernst & Young's Global Transfer Pricing Team introduces this special Tax Journal issue focussing on transfer pricing
 
This issue covers the most important international tax challenge faced by multinational corporations (MNCs) today and for the foreseeable future — transfer pricing! The authors of the articles herein and of course I would say that wouldn't we? All of us live in the land of Narnia that is transfer pricing! Actually our clients say it too. Ernst & Young's 2005 Global Transfer Pricing survey the latest in a series of biennial surveys tracking trends and issues in transfer pricing reconfirmed that this is the view of tax directors worldwide. So it is a great privilege to be participating in this...

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