CIMA P2 - Transfer Pricing

Hi, just passed P2 studying with Kaplan and during the study period I really felt I had a good grasp of transfer pricing, felt I understood well what the Kaplan books were telling me with the various rulesets.

Fast forward to both mocks and the live exam and I felt this was completely different. I feel like they gave a very basic set of rules during the learning phase with a few variations, and didn't really elaborate on this much when there were more specific scenarios. I re-read the entire chapter on this after I realised but nothing seemed to really explain the logic fully that was used in the exam style questions.

Well aware this could be a topic for MCS so want to ensure I know this thoroughly as it was definitely the area I felt most weak with.

Does anyone know of any other resources available on the web that would explain TP perhaps in a different way to Kaplan please? Doesn't need to be insanely in depth I could perhaps use this in conjunction with another reread of the study module, but just something to help it sink in.

Thanks!