Transfer pricing & tax avoidance
著者
書誌事項
Transfer pricing & tax avoidance
(The European Lawyer reference)
Thomson Reuters, 2014
1st ed
- タイトル別名
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Transfer pricing & tax avoidance : jurisdictional comparisons
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注記
Includes bibliographical references
内容説明・目次
内容説明
yTransfer Pricing & Tax Avoidance ? Jurisdictional Comparisons is the essential reference guide for corporations, financial institutions and legal professionals. Covering major jurisdictions worldwide it provides a clear overview of the law relating to transfer pricing and tax avoidance in each one, and is structured to allow easy comparisons between jurisdictions. ? Offers a well organised starting point for international reference ? Covers the law in major jurisdictions around the world ? Uses a reader-friendly Q&A format that enables quick and easy cross jurisdictional comparisons ? Includes contributions from leading local practitioners who are experts in the field ? Addresses the key questions of multinational organisations ? Transfer pricing: covers topics such as legislative framework; national policy initiatives; revenue authority initiatives; administrative guidelines; case law; penalties; dispute resolution mechanisms ? Tax avoidance: covers topics such as acceptable tax planning areas; definitions of abusive tax avoidance; legislative framework; key case law; penalties; current trends ? Provides straightforward, practical commentary on each jurisdiction and the respective legal systems
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