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The Resource Transfer pricing and the arm's length principle after BEPS

Transfer pricing and the arm's length principle after BEPS

Label
Transfer pricing and the arm's length principle after BEPS
Title
Transfer pricing and the arm's length principle after BEPS
Creator
Subject
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
Instantiates
Publication
Extent
xviii, 306 p.
Isbn
9780198802914
Label
Transfer pricing and the arm's length principle after BEPS
Publication
Extent
xviii, 306 p.
Isbn
9780198802914

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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