Fundamentals of transfer pricing general topics and specific transactions
Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduced transfer pricing rules into their domestic legislation. Indeed, it was estimated that profit shifting generated by the improper applicati...
| Other Authors: | , , |
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| Format: | eBook |
| Language: | English |
| Published: |
Alphen aan den Rijn
Wolters Kluwer Law International,
2021.
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| Subjects: | |
| Online Access: | EBSCOhost Перейти в каталог НБ ТГУ |
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| 245 | 0 | 0 | |a Fundamentals of transfer pricing |b general topics and specific transactions |c edited by Raffaele Petruzzi, Gianmarco Cottani, Michael Lang. |
| 264 | 1 | |a Alphen aan den Rijn |b Wolters Kluwer Law International, |c 2021. | |
| 300 | |a 1 online resource (534 p.) | ||
| 520 | |a Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduced transfer pricing rules into their domestic legislation. Indeed, it was estimated that profit shifting generated by the improper application of transfer pricing rules has resulted in global tax losses worth USD 500 billion for governments ? 20% of all corporate tax revenues. It is thus imperative that all tax professionals thoroughly understand the nature of transfer pricing and how the growing body of applicable rules works in practice. In this crucially significant volume, stakeholders from government, multinational companies, international organisations, advisory groups and academia offer deeply informed perspectives, both general and specific, on the practical application of transfer pricing rules, taking into consideration all the most recent developments. | ||
| 505 | 0 | |a Introduction to transfer pricing -- Accurate delineation and recognition of actual transactions -- Transfer pricing methods : traditional transaction methods -- Transfer pricing methods : transactional profit methods and other methods -- Comparability analysis -- Administrative approaches to preventing transfer pricing disputes -- Administrative approaches to resolving transfer pricing disputes -- Transfer pricing documentation -- Attribution of profits to permanent establishments -- Transfer pricing and services -- Transfer pricing and financial transactions -- Transfer pricing and intangibles -- Transfer pricing and business restructurings. | |
| 653 | 0 | |a Transfer pricing. | |
| 655 | 0 | |a EBSCO eBooks |9 905790 | |
| 655 | 4 | |a Electronic books. |9 899821 | |
| 700 | 1 | |a Petruzzi, Raffaele, |d 1983- |9 909874 | |
| 700 | 1 | |a Cotani, Giammarco, |9 909875 | |
| 700 | 1 | |a Lang, Michael, |d 1965- |9 909876 | |
| 856 | 4 | 0 | |3 EBSCOhost |u https://www.lib.tsu.ru/limit/2023/EBSCO/2983932.pdf |
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