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Fundamentals of International Transfer Pricing in Law and Economics

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Fundamentals of International Transfer Pricing in Law and Economics - Schön, Wolfgang (Editor), and Konrad, Kai A (Editor)
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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 ...

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Fundamentals of International Transfer Pricing in Law and Economics 2014, Springer, Berlin, Heidelberg

ISBN-13: 9783642434280

2012 edition

Trade paperback

Fundamentals of International Transfer Pricing in Law and Economics 2012, Springer-Verlag Berlin and Heidelberg GmbH & Co. K, Berlin

ISBN-13: 9783642259791

Hardcover