International Transfer Pricing Journal

Aims & Scope

This online collection provides you with reports on important domestic transfer pricing developments and combines them with analytical and comparative surveys of the key topics in this dynamic field.

With worldwide coverage and country-by-country analysis, you’ll gain a unique perspective on the latest transfer pricing issues for corporate tax purposes.

Sector-specific articles, discussions on the most recent transfer pricing cases and developments, as well as news reports and case law All new articles on transfer pricing published in any of IBFD’s journals and article collections, including all articles published in the International Transfer Pricing Journal Online access to all articles published since 1999

View Aims & Scope

---

Metrics & Ranking

SJR (SCImago Journal Rank)

Year	Value
2024	0.142

Quartile

Year	Value
2024	Q3

h-index

Year	Value
2024	2

Journal Rank

Year	Value
2024	25149

Journal Citation Indicator

Year	Value
2024	12

---

Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar

---

Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Economics, Econometrics and Finance and Social Sciences, designed to support cutting-edge academic discovery.

---

Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• Post-BEPS Application of the Arm’s Length Principle to Intangibles Structures

  Citation: 16

  Authors: M.

• Global Transfer Pricing Conference “Transfer Pricing in a Post-BEPS World”

  Citation: 12

  Authors: A., R., M., R.J.S.

• Why the Arm’s Length Principle Should Be Maintained

  Citation: 12

  Authors: U., D.(Dirk), S., M.

• OECD: Multilateral Instrument To Implement BEPS

  Citation: 11

  Authors: C., J-B.

• The Substance Requirement in the OECD Transfer Pricing Guidelines: What Is the Substance of the Substance Requirement?

  Citation: 11

  Authors: J.(Jérôme)

• The Object of Art. 9(1) of the OECD Model Convention: Commercial or Financial Relations

  Citation: 11

  Authors: J.

• Landmark Case on the Ability of Tax Authorities To Disregard and Recharacterize Transactions

  Citation: 11

  Authors: M.

• The BEPS Action 8 Final Report: Comments from Economists

  Citation: 10

  Authors: D.R., H.A., J., L.

• Developing a Transfer Pricing Policy Framework for the Current Economic Crisis and Beyond

  Citation: 10

  Authors: S., G.C.

• The Concept of “Options Realistically Available” under the OECD Transfer Pricing Guidelines

  Citation: 10

  Authors: S.

---