Transfer Pricing and the Arm's Length Principle After BEPS
Afbeeldingen
Sla de afbeeldingen overArtikel vergelijken
Uitgever: Oxford University Press
Auteur:
Richard Collier
Joseph L. Andrus
- Engels
- Hardcover
- 9780198802914
- 17 augustus 2017
- 326 pagina's
Samenvatting
In this detailed and up-to-date publication on the laws of transfer pricing, the authors analyse the impact of the Base Erosion and Profit Shifting (BEPS) project and consider the future for the 'arm's length principle' as a basis for future transfer pricing determinations. This is the essential book on a topical and often controversial subject.
This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle starting with an explanation of how the rules were created and how they evolved over time. It provides how internationally accepted transfer pricing rules were applied immediately prior to the BEPS project, and describes the principal problems that had arisen with those rules. The issues highlighted include problems relating to the complexity of the rules, the use and availability of comparables, and, in particular, problems permitting avoidance and income shifting, including problems related to low tax entities with 'excessive capital'. Having described the pre-BEPS rules and inherent problems, the book goes on to examine the extent to which the work undertaken by the BEPs project provides a solid foundation for future transfer pricing determinations and the problems that remain after BEPS. It identifies those issues on which the BEPS output has been positive, and also those issues which BEPS has not successfully addressed and which remain problematic. This book is the most detailed and up-to-date publication on this highly topical and often controversial topic.
This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle starting with an explanation of how the rules were created and how they evolved over time. It provides how internationally accepted transfer pricing rules were applied immediately prior to the BEPS project, and describes the principal problems that had arisen with those rules. The issues highlighted include problems relating to the complexity of the rules, the use and availability of comparables, and, in particular, problems permitting avoidance and income shifting, including problems related to low tax entities with 'excessive capital'. Having described the pre-BEPS rules and inherent problems, the book goes on to examine the extent to which the work undertaken by the BEPs project provides a solid foundation for future transfer pricing determinations and the problems that remain after BEPS. It identifies those issues on which the BEPS output has been positive, and also those issues which BEPS has not successfully addressed and which remain problematic. This book is the most detailed and up-to-date publication on this highly topical and often controversial topic.
Productspecificaties
Wij vonden geen specificaties voor jouw zoekopdracht '{SEARCH}'.
Inhoud
- Taal
- en
- Bindwijze
- Hardcover
- Oorspronkelijke releasedatum
- 17 augustus 2017
- Aantal pagina's
- 326
- Illustraties
- Nee
Betrokkenen
- Hoofdauteur
- Richard Collier
- Tweede Auteur
- Joseph L. Andrus
- Hoofduitgeverij
- Oxford University Press
Overige kenmerken
- Extra groot lettertype
- Nee
- Product breedte
- 178 mm
- Product hoogte
- 23 mm
- Product lengte
- 253 mm
- Studieboek
- Ja
- Verpakking breedte
- 178 mm
- Verpakking hoogte
- 23 mm
- Verpakking lengte
- 253 mm
- Verpakkingsgewicht
- 1 g
EAN
- EAN
- 9780198802914
Je vindt dit artikel in
- Categorieën
- Boek, ebook of luisterboek?
- Boek
- Taal
- Engels
- Beschikbaarheid
- Leverbaar
- Studieboek of algemeen
- Algemene boeken
Kies gewenste uitvoering
Bindwijze
: Hardcover
Prijsinformatie en bestellen
De prijs van dit product is 208 euro en 99 cent.
2 - 3 weken
Verkoop door bol
- Prijs inclusief verzendkosten, verstuurd door bol
- Ophalen bij een bol afhaalpunt mogelijk
- 30 dagen bedenktijd en gratis retourneren
- Dag en nacht klantenservice
Anderen bekeken ook
Rapporteer dit artikel
Je wilt melding doen van illegale inhoud over dit artikel:
- Ik wil melding doen als klant
- Ik wil melding doen als autoriteit of trusted flagger
- Ik wil melding doen als partner
- Ik wil melding doen als merkhouder
Geen klant, autoriteit, trusted flagger, merkhouder of partner? Gebruik dan onderstaande link om melding te doen.