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 |
Table of Contents:
- 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.