Transfer pricing in the absence of comparable market prices Détermination des prix de transfert en l'absence de prix de marché comparables Verrechnungspreise bei Fehlen vergleichbarer Marktpreise Determinación de los precios en las transmisiones a falta de precios de mercado equivalentes
著者
書誌事項
Transfer pricing in the absence of comparable market prices = Détermination des prix de transfert en l'absence de prix de marché comparables = Verrechnungspreise bei Fehlen vergleichbarer Marktpreise = Determinación de los precios en las transmisiones a falta de precios de mercado equivalentes
（Cahiers de droit fiscal international = Studies on international fiscal law = Schriften zum internationalen Steuerrecht, 77a）
Kluwer , International Fiscal Association, c1992
- : pbk
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Texts in English, French, German, and Spanish
Proceedings of the 46th International Tax Congress, held in Cancún, 1992
Includes bibliographical references
内容説明・目次
内容説明
Discusses the first subject of the 1992 International Tax Conference of the International Fiscal Association held in Mexico. Following a general report, it looks at 27 countries in detail, from Argentina and Austria, through Israel and Singapore, to the UK and USA.
目次
- Part 1 General report, Guglielmo Maisto. Part 2 National reports: Argentina, C.P. Jorge Hugo Asiain
- Austria, Helmut Loukota
- Belgium, Bernard de Clippel
- Brazil, Fernando Cicero Velloso and Gustavo Andre Muller Brigagao
- Canada, Nathan Boidman and William R. Lawlor
- Colombia, Paul Cahn-Speyer Wells and Jaime Gonzalez-Bendiksen
- Denmark, Flemming Heegaard
- Finland, Heikki Niskakangas
- France, P. Mousset and Salomon Toledano
- Germany, Ulrich Moebus
- Hong Kong, Denis O'Dwyer
- Israel, Harry W. Kirsh
- Italy, Giuseppe Ascoli
- Japan, Yuji Gomi
- Republic of Korea, Chul Song Lee and Han-Sung Jung
- Luxembourg, Charles Duro and Rene Faltz
- Mexico, Alberto Navarro Rodriguez
- Netherlands, Karel Kooijman
- New Zealand, P.Geoffrey Bowker and Susan G.M. Glazebrook
- Norway, Einar Harboe
- Singapore, Paul F. Ellard and Alain Ahkong
- South Africa, Theunie Lategan
- Sweden, Richard Arvidsson
- Switzerland, Claudine Voyame
- United Kingdom, John A.K. Clark
- United States, Michael Abrutyn and Jon E. Bischel. Appendices: Cahiers de Droit Fiscal International
- list of "Cahiers" published since 1939.
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