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The Resource Fundamentals of international transfer pricing in law and economics

Fundamentals of international transfer pricing in law and economics

Label
Fundamentals of international transfer pricing in law and economics
Title
Fundamentals of international transfer pricing in law and economics
Contributor
Subject
Language
eng
Summary
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 offers 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
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Schön, W
  • Konrad, K.A
Series statement
MPI Studies in Tax Law and Public Finance
Series volume
Vol.1
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • arm's length principle
  • case law
  • separate entity accounting method
  • formulary apportionment
  • profit split method
  • company law
Label
Fundamentals of international transfer pricing in law and economics
Instantiates
Publication
Contents
  • Transfer pricing in multinational corporations: an integrated management- and tax perspective
  • Hiemann, M.
  • Reichelstein, S.
  • ; p. 3-18
  • Comment on Hiemann and Reichelstein: "Transfer pricing in multinational corporations: an integrated management- and tax perspective"
  • Herzig, N.
  • ; p. 19-23
  • Multiple roles of transfer prices : one vs. two books
  • Nielsen, S.B.
  • Raimondos-Møller, P.
  • ; p. 25-46
  • Transfer pricing - business incentives, international taxation and corporate law
  • Schön, W.
  • ; p. 47-67
  • Soft law, hard realities and pragmatic suggestions : critiquing the OECD Transfer Pricing Guidelines
  • Li, J. (Jinyan)
  • ; p. 71-89
  • The OECD approach to transfer pricing : a critical assessment and proposal
  • Luckhaupt, H.
  • Overesch, M.
  • Schreibe, U.
  • ; p. 91-121
  • OECD Guidelines : causes and consequences
  • Durst, M.C.
  • ; p. 123-136
  • Reflecting on the 'arm's length principle': What is the "principle''? Where next?
  • Wilkie, J.S.
  • ; p. 137-156
  • Credit ratings and the debt-related costs for a subsidiary of a multinational firm
  • Horst, T.
  • ; p. 159-183
  • Transfer pricing in the courts : a cross-country comparison
  • Roin, J.
  • ; p. 185-244
  • Comments on Julie Roin: "Transfer pricing in the courts: a cross-country comparison"
  • Oestreicher, A.
  • ; p. 245-254
  • Assessing the normative differences between formula apportionment and separate accounting
  • Gresik, T.A.
  • ; p. 257-265
  • Profit split, the future of transfer pricing? Arm's length principle and formulary apportionment revisited from a theoretical and a practical perspective
  • Kroppen, H-K.
  • Dawid, R.
  • Schmidtke, R.
  • ; p. 267-293
  • In favor of formulary apportionment : a comment on Kroppen/Dawid/Schmidtke: "Profit split, the future of transfer pricing? Arm's length principle and formulary apportionment revisited from a theoretical and a practical perspective"
  • Runkel, M.
  • ; p. 295-304
Extent
XIII, 304 p.
Isbn
9783642259791
Label
Fundamentals of international transfer pricing in law and economics
Publication
Contents
  • Transfer pricing in multinational corporations: an integrated management- and tax perspective
  • Hiemann, M.
  • Reichelstein, S.
  • ; p. 3-18
  • Comment on Hiemann and Reichelstein: "Transfer pricing in multinational corporations: an integrated management- and tax perspective"
  • Herzig, N.
  • ; p. 19-23
  • Multiple roles of transfer prices : one vs. two books
  • Nielsen, S.B.
  • Raimondos-Møller, P.
  • ; p. 25-46
  • Transfer pricing - business incentives, international taxation and corporate law
  • Schön, W.
  • ; p. 47-67
  • Soft law, hard realities and pragmatic suggestions : critiquing the OECD Transfer Pricing Guidelines
  • Li, J. (Jinyan)
  • ; p. 71-89
  • The OECD approach to transfer pricing : a critical assessment and proposal
  • Luckhaupt, H.
  • Overesch, M.
  • Schreibe, U.
  • ; p. 91-121
  • OECD Guidelines : causes and consequences
  • Durst, M.C.
  • ; p. 123-136
  • Reflecting on the 'arm's length principle': What is the "principle''? Where next?
  • Wilkie, J.S.
  • ; p. 137-156
  • Credit ratings and the debt-related costs for a subsidiary of a multinational firm
  • Horst, T.
  • ; p. 159-183
  • Transfer pricing in the courts : a cross-country comparison
  • Roin, J.
  • ; p. 185-244
  • Comments on Julie Roin: "Transfer pricing in the courts: a cross-country comparison"
  • Oestreicher, A.
  • ; p. 245-254
  • Assessing the normative differences between formula apportionment and separate accounting
  • Gresik, T.A.
  • ; p. 257-265
  • Profit split, the future of transfer pricing? Arm's length principle and formulary apportionment revisited from a theoretical and a practical perspective
  • Kroppen, H-K.
  • Dawid, R.
  • Schmidtke, R.
  • ; p. 267-293
  • In favor of formulary apportionment : a comment on Kroppen/Dawid/Schmidtke: "Profit split, the future of transfer pricing? Arm's length principle and formulary apportionment revisited from a theoretical and a practical perspective"
  • Runkel, M.
  • ; p. 295-304
Extent
XIII, 304 p.
Isbn
9783642259791

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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