The Resource Transfer pricing and the arm's length principle after BEPS
Transfer pricing and the arm's length principle after BEPS
Resource Information
The item Transfer pricing and the arm's length principle after BEPS 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 Transfer pricing and the arm's length principle after BEPS 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
- This book provides an analysis and critique of the arm's length based transfer pricing rules following the G20/OECD Base Erosion and Profit Shifting (BEPS) project. It 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. 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
- Language
- eng
- Label
- Transfer pricing and the arm's length principle after BEPS
- Title
- Transfer pricing and the arm's length principle after BEPS
- Language
- eng
- Summary
- This book provides an analysis and critique of the arm's length based transfer pricing rules following the G20/OECD Base Erosion and Profit Shifting (BEPS) project. It 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. 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
- http://library.link/vocab/creatorName
-
- Collier, R.S
- Andrus, J.L
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- transfer pricing
- arm's length principle
- BEPS Project (OECD)
- Label
- Transfer pricing and the arm's length principle after BEPS
- Extent
- xviii, 306 p.
- Isbn
- 9780198802914
- Label
- Transfer pricing and the arm's length principle after BEPS
- Extent
- xviii, 306 p.
- Isbn
- 9780198802914
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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/Transfer-pricing-and-the-arms-length-principle/yrTAjrf6k6w/" 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/Transfer-pricing-and-the-arms-length-principle/yrTAjrf6k6w/">Transfer pricing and the arm's length principle after BEPS</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/Transfer-pricing-and-the-arms-length-principle/yrTAjrf6k6w/" 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/Transfer-pricing-and-the-arms-length-principle/yrTAjrf6k6w/">Transfer pricing and the arm's length principle after BEPS</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>
