Summary
There are now close to 200 separate nations in our world, although some are disputed, that all compete for a share of the economic wealth generation of commercial enterprises. They do so in a variety of ways and with varying degrees of success. With the government in a little more than one-quarter of these nations actually generating a positive balance on their current account, protecting what revenues they currently receive, as well as looking for ways to secure more, leads to increased concern over, and policing of, the transfer pricing activities of MNEs operating in their territory. Conflicts, many of which are minor, inevitably arise from this increased oversight and this will often result in a souring of previously sound relationships. ...
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