This analysis provides novel insights into the resolution of transfer pricing disputes around the world.

1. Introduction Ian Roxan; 2. The transfer pricing problem Eduardo Baistrocchi; Part I. North America and Europe: 3. Transfer pricing disputes in the United States of America Reuven S. Avi-Yonah; 4. Transfer pricing disputes in Canada David G. Duff and Byron Beswick; 5. Transfer pricing disputes in the European Union Philip Gillett; 6. Transfer pricing in Germany Andreas Oestreicher; 7. Transfer pricing in Spain Violeta Ruiz Almendral; 8. Transfer pricing disputes in the United Kingdom Ian Roxan; Part II. Asia-Pacific: 9. Transfer pricing disputes in Australia Richard Vann; 10. Transfer pricing disputes in Japan Toshio Miyatake; 11. Transfer pricing disputes in the Republic of Korea Hun Park; 12. Transfer pricing in Singapore Stephen Phua Lye Huat; Part III. BRIC Countries: 13. Transfer pricing disputes in Brazil Isabel Calich and Joao Dacio Rolim; 14. Transfer pricing disputes in the Russian Federation Andrey Shpak; 15. Transfer pricing disputes in India Mukesh Butani; 16. Transfer pricing disputes in China Jinyan Li; Part IV. South America, Middle East and Africa: 17. Transfer pricing disputes in Argentina Eduardo Baistrocchi; 18. Transfer pricing disputes in Chile Juan Pablo Guerrero Daw; 19. Transfer pricing disputes in Israel Ofer Granot and Yoram Margalioth; 20. Transfer pricing disputes in Africa Lee Corrick; 21. Transfer pricing dispute resolution: the global evolutionary path (1799-2011) Eduardo Baistrocchi; 22. Resolving transfer pricing disputes: an analysis of the globe Ian Roxan.