Fundamentals of International Transfer Pricing in Law and Economics (häftad)
Format
Häftad (Paperback / softback)
Språk
Engelska
Antal sidor
306
Utgivningsdatum
2014-04-13
Upplaga
2012 ed.
Förlag
Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Medarbetare
Konrad, Kai A. (ed.), Schön, Wolfgang (ed.)
Illustrationer
5 Tables, black and white; XIV, 306 p.
Dimensioner
228 x 152 x 19 mm
Vikt
453 g
Antal komponenter
1
Komponenter
1 Paperback / softback
ISBN
9783642434280
Fundamentals of International Transfer Pricing in Law and Economics (häftad)

Fundamentals of International Transfer Pricing in Law and Economics

Häftad Engelska, 2014-04-13
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The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm's length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
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Innehållsförteckning

From the contents: The Roles and Functions of Transfer Pricing in Organisations.- The OECD Approach to Transfer Pricing.- Transfer Pricing in Practice.- Separate Accounting, Profit Split and Formulary Apportionment.