Transfer pricing and the arm's length principle in international tax law
著者
書誌事項
Transfer pricing and the arm's length principle in international tax law
（Series on international taxation, v. 35）
Kluwer Law International , Wolters Kluwer , Sold and distributed in North, Central and South America by Aspen Publishers, c2010
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注記
Includes bibliographical references (p. [799]-837) and index
内容説明・目次
内容説明
The proposed book analyzes the legal basis for the arm's length principle and the contents of the principle in U.S. tax law as well as the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the US., Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden and Norway.
目次
The book consists of the following chapters: Part One - Introduction Part Two - The Legal Basis for the Arm's Length Principle - U.S. Tax Law - OECD - Other International Law Part Three - The Concept of the Arm's Length Principle General - U.S. Tax Law - German Tax Law - Article 9(1) of the OECD Model Part Four - General Arm's Length Rules - Recognition of the Controlled Transaction - Combined and Separate Arm's Length Test - Set-Offs - Multiple Year Analysis - Comparability Requirement - Foreign Legal Restrictions - Arm's Length Range Part Five - Special Arm's Length Rules - Services - Cost Sharing - Intangibles Part Six - Transfer Pricing Methods - General - Transfer Pricing Methods Part Seven - Conclusion
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