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The Resource Transfer pricing and value creation

Transfer pricing and value creation

Label
Transfer pricing and value creation
Title
Transfer pricing and value creation
Contributor
Subject
Language
  • eng
  • eng
Summary
Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of value creation came to permeate not only transfer pricing language but also wider allocation rules and anti-abuse provisions in international tax law. The notion of "value creation" reframes the interpretation and application of the arm's length principle (ALP) that is embedded in Articles 7 and 9 of the OECD Model Convention. This new value creation notion and approach assist in understanding key enterprise functions while different industry sectors manifest these concepts in various ways. Situating such notions and this approach within the law of tax treaties and analysing terms of the OECD Transfer Pricing Guidelines alongside their factual context is the aim of this book. The book provides four parts: (1) introduction; (2) value creation and the application of the arm's length principle; (3) transfer pricing an global value chains; and (4) transfer pricing and value creation in specific industry sectors
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Petruzzi, R
  • Tavares, R.J.S
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 116
  • Band 116
http://library.link/vocab/subjectName
  • transfer pricing
  • value creation
  • arm's length principle
  • OECD Transfer Pricing Guidelines
  • anti-avoidance
  • tax treaty
  • value chain analysis
  • PE
  • transactional profit methods
  • manufacturing industry
  • distribution centre
  • services
  • R&D
  • immovable property
  • digital economy
  • pharmaceutical industry
  • telecommunication industry
Label
Transfer pricing and value creation
Instantiates
Publication
Contents
  • Historical evolution on transfer pricing and value creation
  • Solovyova, O.
  • ; p. 3-31
  • Value creation and transfer pricing policy considerations
  • Yan, S.
  • ; p. 33-54
  • Transfer pricing and value creation in the context of permanent establishments/
  • Egger, W.
  • ; p. 55-89
  • Value creation and the accurate delineation of the transaction
  • Werner, M.
  • ; p. 93-130
  • Value creation and the recognition of the actual transaction undertaken
  • Kraus, V.
  • ; p. 131-149
  • Value creation and application of traditional transaction methods
  • Šimunek, M.
  • ; p. 151-172
  • Value creation and the application of transactional profit methods
  • Khodakovsky, P.
  • ; p. 173-194
  • Value creation and procurement function
  • Kropackova, P.
  • ; p. 197-223
  • Value creation and the manufacturing function
  • Schatzl, D.
  • ; p. 225-253
  • Value creation and the distribution function
  • Khmelevskaya, V.
  • ; p. 255-294
  • Value creation and service function
  • Majerková, M.
  • ; p. 295-311
  • Transfer pricing and value creation in the RD&I functions
  • Winkelbauer, B.
  • ; p. 313-335
  • Transfer pricing and value creation in the commodities trade sector
  • Brodskiy, D.
  • ; p. 339-360
  • Transfer pricing and value creation in the automotive sector
  • Blumer, J.
  • ; p. 361-385
  • Transfer pricing and value creation in the real estate sector
  • Gebauer, T.
  • ; p. 387-418
  • Transfer pricing and value creation in the consumer products sector
  • Tiefling, P.
  • ; p. 419-443
  • Transfer pricing and value creation in the food and beverage sector
  • Califano, M.
  • ; p. 445-469
  • Transfer pricing and value creation in a digitalized economy
  • Zacher, A.
  • ; p. 471-501
  • Transfer pricing & value creation in the pharmaceutical sector
  • Siddiqui, Y.J.
  • ; p. 503-526
  • Transfer pricing and value creation in the telecommunications
  • Schuster, S.
  • ; p. 527-549
Extent
XVI, 556 p.
Isbn
9783707341232
Note
20190920
Label
Transfer pricing and value creation
Publication
Contents
  • Historical evolution on transfer pricing and value creation
  • Solovyova, O.
  • ; p. 3-31
  • Value creation and transfer pricing policy considerations
  • Yan, S.
  • ; p. 33-54
  • Transfer pricing and value creation in the context of permanent establishments/
  • Egger, W.
  • ; p. 55-89
  • Value creation and the accurate delineation of the transaction
  • Werner, M.
  • ; p. 93-130
  • Value creation and the recognition of the actual transaction undertaken
  • Kraus, V.
  • ; p. 131-149
  • Value creation and application of traditional transaction methods
  • Šimunek, M.
  • ; p. 151-172
  • Value creation and the application of transactional profit methods
  • Khodakovsky, P.
  • ; p. 173-194
  • Value creation and procurement function
  • Kropackova, P.
  • ; p. 197-223
  • Value creation and the manufacturing function
  • Schatzl, D.
  • ; p. 225-253
  • Value creation and the distribution function
  • Khmelevskaya, V.
  • ; p. 255-294
  • Value creation and service function
  • Majerková, M.
  • ; p. 295-311
  • Transfer pricing and value creation in the RD&I functions
  • Winkelbauer, B.
  • ; p. 313-335
  • Transfer pricing and value creation in the commodities trade sector
  • Brodskiy, D.
  • ; p. 339-360
  • Transfer pricing and value creation in the automotive sector
  • Blumer, J.
  • ; p. 361-385
  • Transfer pricing and value creation in the real estate sector
  • Gebauer, T.
  • ; p. 387-418
  • Transfer pricing and value creation in the consumer products sector
  • Tiefling, P.
  • ; p. 419-443
  • Transfer pricing and value creation in the food and beverage sector
  • Califano, M.
  • ; p. 445-469
  • Transfer pricing and value creation in a digitalized economy
  • Zacher, A.
  • ; p. 471-501
  • Transfer pricing & value creation in the pharmaceutical sector
  • Siddiqui, Y.J.
  • ; p. 503-526
  • Transfer pricing and value creation in the telecommunications
  • Schuster, S.
  • ; p. 527-549
Extent
XVI, 556 p.
Isbn
9783707341232
Note
20190920

Library Locations

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