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The Resource Fundamentals of transfer pricing : a practical guide

Fundamentals of transfer pricing : a practical guide

Label
Fundamentals of transfer pricing : a practical guide
Title
Fundamentals of transfer pricing : a practical guide
Contributor
Subject
Language
eng
Summary
Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), the international tax law firm L&P - Ludovici Piccone & Partners, and the experiences from the annual advanced transfer pricing courses and conferences, this first edition of the book acts as a manual for understanding transfer pricing principles and their practical application. It provides a balanced approach by first detailing the basics of transfer pricing and second proceeding to specific topics that are highly relevant in today's tax environment. In analysing the topics, the work undertaken by the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund and other international organizations is considered. Moreover, the book contains several practical examples, judicial precedents and illustrative explanations to complement the understanding
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Cottani, G
  • Petruzzi, R
  • Storck, A
http://library.link/vocab/subjectName
  • transfer pricing
  • MNE
  • tax authorities
  • arm's length principle
  • CUP method
  • resale price method
  • cost plus method
  • TNMM
  • transactional profit methods
  • profit split method
  • APA
  • safe harbour
  • MAP
  • documentation requirements
  • master file
  • local file
  • CbCR
  • BEPS Action Plan
  • PE
  • intra-group services
  • intra-group financing
  • financial transaction tax
  • intangibles
  • reorganization
  • customs value
  • State aid
Label
Fundamentals of transfer pricing : a practical guide
Instantiates
Publication
Extent
xxv, 550 p.
Isbn
9789041190222
Isbn Type
(web-pdf)
Label
Fundamentals of transfer pricing : a practical guide
Publication
Extent
xxv, 550 p.
Isbn
9789041190222
Isbn Type
(web-pdf)

Library Locations

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