The Resource The increasing importance of transfer pricing regulations : a worldwide overview
The increasing importance of transfer pricing regulations : a worldwide overview
Resource Information
The item The increasing importance of transfer pricing regulations : a worldwide overview represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The increasing importance of transfer pricing regulations : a worldwide overview represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Intercompany transactions generally offer the opportunity to shift income from one jurisdiction to the other, which may be a valuable instrument for multinationals to reduce the overall tax burden. At the same time, profit shifting imposes risk to governments as it may reduce tax revenues. More and more governments are, therefore, introducing and extending transfer pricing regulations in order to combat profit shifting through intercompany transactions. This study examines forty-four countries and analyses the development of different aspects of transfer pricing regulations over a time period of nine years (2001-2009). In order to show the differences of the regulations in a single measure, an attempt is made to categorize transfer pricing regulations regarding their stringency and impact. The results of the categorization confirm not only the increasing importance of transfer pricing regulations, but also offer very useful and valuable information for future research
- Language
- eng
- Label
- The increasing importance of transfer pricing regulations : a worldwide overview
- Title
- The increasing importance of transfer pricing regulations : a worldwide overview
- Language
- eng
- Summary
- Intercompany transactions generally offer the opportunity to shift income from one jurisdiction to the other, which may be a valuable instrument for multinationals to reduce the overall tax burden. At the same time, profit shifting imposes risk to governments as it may reduce tax revenues. More and more governments are, therefore, introducing and extending transfer pricing regulations in order to combat profit shifting through intercompany transactions. This study examines forty-four countries and analyses the development of different aspects of transfer pricing regulations over a time period of nine years (2001-2009). In order to show the differences of the regulations in a single measure, an attempt is made to categorize transfer pricing regulations regarding their stringency and impact. The results of the categorization confirm not only the increasing importance of transfer pricing regulations, but also offer very useful and valuable information for future research
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
- http://library.link/vocab/creatorName
-
- Zinn, T
- Riedel, N
- Spengel, C
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- intercompany transaction
- profit shifting
- CUP method
- resale price method
- cost plus method
- profit split method
- TNMM
- documentation requirements
- penalties
- statute of limitations
- APA
- Label
- The increasing importance of transfer pricing regulations : a worldwide overview
- Label
- The increasing importance of transfer pricing regulations : a worldwide overview
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-increasing-importance-of-transfer-pricing/aKvfHZkjloY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-increasing-importance-of-transfer-pricing/aKvfHZkjloY/">The increasing importance of transfer pricing regulations : a worldwide overview</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-increasing-importance-of-transfer-pricing/aKvfHZkjloY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-increasing-importance-of-transfer-pricing/aKvfHZkjloY/">The increasing importance of transfer pricing regulations : a worldwide overview</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
