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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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 volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
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Add this copy of Fundamentals of International Transfer Pricing in Law to cart. $114.95, like new condition, Sold by Salish Sea Books rated 5.0 out of 5 stars, ships from Bellingham, WA, UNITED STATES, published 2012 by Springer-Verlag Publishing.
Edition:
2012, Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Publisher:
Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Published:
2012
Language:
English
Alibris ID:
17108917000
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Fine/As New; Hardcover; Covers are still glossy with "sharp" edge-corners; Unblemished textblock edges; The endpapers and all text pages are bright and unmarked; Binding is tight with a straight spine; This book will be stored and delivered in a sturdy cardboard box with foam padding; Medium Format (8.5Äù Äì 9.75Äù tall); Blue and green covers with title in white lettering; 2012, Springer-Verlag Publishing; 306 pages; "Fundamentals of International Transfer Pricing in Law and Economics (MPI Studies in Tax Law and Public Finance), " by Wolfgang Sch√ ∂ n & Kai A. Konrad.
Add this copy of Fundamentals of International Transfer Pricing in Law to cart. $180.36, good condition, Sold by Bonita rated 4.0 out of 5 stars, ships from Newport Coast, CA, UNITED STATES, published 2012 by Springer.
Edition:
2012, Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Add this copy of Fundamentals of International Transfer Pricing in Law to cart. $187.87, new condition, Sold by Ingram Customer Returns Center rated 5.0 out of 5 stars, ships from NV, USA, published 2014 by Springer.
Add this copy of Fundamentals of International Transfer Pricing in Law to cart. $187.87, new condition, Sold by Ingram Customer Returns Center rated 5.0 out of 5 stars, ships from NV, USA, published 2012 by Springer-Verlag Berlin and Heidelberg GmbH & Co. K.
Edition:
2012, Springer-Verlag Berlin and Heidelberg GmbH & Co. K
