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After the drop in the price of oil, the issue of a carbon tax to complement the EU emission trading scheme is coming back to the fore of political debate. In this volume on carbon pricing, the reader can find an excellent mix of economic theory and policy analysis. To anyone interested in this field, this collection of papers represents a very important contribution to an in-depth understanding of the main tools that can be used to successfully fight climate change. '
- Alberto Majocchi, University of Pavia, Italy
 Carbon Pricing  reflects upon and further develops the ongoing and worthwhile global debate into how to design carbon pricing, as well as how to utilize the financial proceeds in the best possible way for society.
 The world has recently witnessed a significant downward adjustment in fossil fuel prices, which has negative implications for the future of our environment. In light of these negative developments, it is important to understand the benefits of environmental sustainability through well-documented research. This discerning book considers the design of carbon taxes and examines the consequential outcomes of different taxation compositions as regulatory instruments. Expert contributors assess a variety of national experiences to provide an empirical insight into the use of carbon taxes, emissions trading, energy taxes and excise taxes. The overarching discussion concludes that successful policies used by some countries can be implemented in other jurisdictions with minimum new research and experimentation.
 This astute work will benefit scholars, practitioners and policymakers alike with an interest in the fields of environmental law, environmental economics, sustainable development and taxation law.
 Contributors : B. Bahn-Walkowiak, J. Bruha, H. Bruhova-Foltýnovà, B. Butcher, M. Calaf Forn, N. Chalifour, S. Cheng, E. Croci, S. Elgie, E. Guglyuvatyy, M. Jofra Sora, C. Kettner, K. Kratena, E. Meyer, I. Meyer, S. Onoda, J. Papy, T.F. Pedersen, V. Pisa, I. Puig Ventosa, A. Ravazzi Douvan, M. Sargl, K. Schlegelmilch, M.W. Sommer, N.P. Stoianoff, P. ten Brink, W.E. Weishaar, H. Wilts, S. Withana, Sirini, G. Wittmann, A. Wolfsteiner
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Now in its fourth edition, Global Transfer Pricing: Principles and Practices continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation.
It offers readers an overall view of transfer pricing as it is practised today, including the 2017 changes to OECD transfer pricing guidance following the Base Erosion and Profit Shifting (BEPS) initiative. In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation.
This new edition includes: 
-An update on the implementation of BEPS recommendations, including artificial avoidance or permanent establishment status and prevention of treaty abuse
-Implementation of transfer pricing documentation and country-by-country reporting
-Additional case law references 
Chapter updates include: 
-Chapter 5 'Financing' has been updated to include commentary on the OECD discussion draft on transfer pricing aspects of financial transactions, including treasury function, guarantee fees and captive insurance
-Chapter 7 'Profit Split' has been expanded to cover new guidance on profit split and the recent trend towards the use of this transfer pricing methodology
-The 'UK' chapter includes new content on interest restriction rules and transfer pricing, penalties for non-compliance, rules governing the conduct of transfer pricing audits and also Brexit considerations
-A new chapter has been added on 'The Attribution of Profits to Permanent Establishments' to cover Articles 7 and 9 of the OECD Model Tax Treaty    Read more

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For undergraduate introduction to Market Pricing courses.
 A comprehensive and practical, step-by-step guide to pricing analysis and strategy development.
 The Strategy and Tactics of Pricing  shows readers how to manage markets strategically―rather than simply calculate pricing based on product and profit―in order to improve their competitiveness and the profitability of their offers.
 The fifth edition contains a new chapter on price implementation and several updated examples on pricing challenges in today’s markets. 
 Features:
 NEW! Show students how proper pricing can increase profitability―New Chapter on Price Implementation. 
 A completely new chapter on implementing pricing strategy identifies the challenges involved in embedding strategic pricing principles within an organization. This chapter also describes how managers can lead a structured change process to build a more profitable commercial organization.
 NEW! Make pricing theory relative―Updated Examples of Pricing. 
 Helping connect pricing theory to what students are familiar with, this edition includes updated examples with more topical illustrations of current pricing challenges such as: 
• iPhone pricing 
• New models for pricing music 
• Services pricing
 NEW! Present the latest information―Heavily Revised Chapters.  
The revised chapter on Pricing Policy provides a theoretically-grounded framework to describe specific policies for managing price changes for situations such as:
-Cost-based price increases 
-Price reductions in a recession
-Discounts
 The chapter on Value Creation  now addresses the difference between how to consider value when it is driven by tangible monetary drivers (saving money on gas) versus the more subjective psychological drivers (doing the right thing for the environment).
 The chapter on Value and Price Communication  has been substantially revised to describe how to communicate value in a wide variety of product and customer contexts. This chapter also demonstrates how to target communications to affect specific behaviors throughout the customer’s buying process.
The chapter on Price Setting has been expanded to provide a robust process for setting prices that can be widely applied to consumer and business markets.    Read more

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