Introduction to transfer pricing

著者

• Monsenego, Jérôme

書誌事項

Introduction to transfer pricing

Jérôme Monsenego

Studentlitteratur, c2013

注記

Includes bibliographical references

内容説明・目次

内容説明

Transfer pricing is an area of tax law that has significantly expanded over the last decades. With the globalisation of business activities, the threat of international double taxation, and the need for States to monitor transfer prices to avoid the illegitimate erosion of their tax base, transfer pricing has become a key question for multinational enterprises and tax administrations. The book provides a general overview on the fundamentals of transfer pricing from an OECD perspective. The book also illustrates the fundamentals of transfer pricing with concrete examples based on the structures often used by multinational enterprises when entering into cross-border intercompany transactions. This book is primarily addressed to students reading international tax courses, but may also be of use to tax professionals in matters pertaining to transfer pricing.

目次

• Foreword
• Preface
• Introduction
• The Key to Understanding Transfer Pricing: The Arm's Length Principle
• The Transfer Pricing Methods Recognised by the OECD Guidelines
• Transfer Pricing Models
• Cross-Border Business Restructurings
• The Determination of Whether or Not an Intercompany Transaction is Supported by Sufficient Substance
• The Attribution of Profits to Permanent Establishments
• The Functional & Factual Analysis
• The Prevention & the Resolution of Transfer Pricing Disputes
• List of Sources.

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB20596731
• ISBN:
  • 9789144092706
• LCCN: 2013404234
• 出版国コード: sw
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Lund
• ページ数/冊数: 163 p.
• 大きさ: 23 cm
• 分類:
  • LCC : K4542
• 件名:
  • LCSH : Transfer pricing -- Law and legislation
  • LCSH : International business enterprises -- Taxation -- Law and legislation