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The Resource Transfer pricing in a post-BEPS world

Transfer pricing in a post-BEPS world

Label
Transfer pricing in a post-BEPS world
Title
Transfer pricing in a post-BEPS world
Contributor
Subject
Language
eng
Summary
The OECD's Base Erosion and Profit Shifting (BEPS) project promises to make effective inroads into the much criticized corporate tax strategy known as aggressive transfer pricing, whereby the profitability of subsidiaries in different jurisdictions is "managed" via mispricing with the intent of minimizing the corporation's overall tax burden. This book analyses the trends, and proposes reforms which would ensure that transfer pricing outcomes are better aligned with economic activitie and value creation, which achieves a more equitable distribution of profits among different countries. It provides an in-depth analysis of several topics, the related BEPS proposals and suggestions for future solutions. It looks, among others, at the following topics: arm's length principle and its ongoing development; allocation of risk and recharacterization; intangibles (both license model and cost contribution arrangements); interest deductions and intra-group financing; low value-adding services; commissionaire arrangements and low-risk distributors; attribution of profits to permanent establishments and documentation requirements (including country-by-country reporting)
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Storck, A
  • Petruzzi, R
Series statement
EUCOTAX series on European Taxation
Series volume
vol. 50
http://library.link/vocab/subjectName
  • OECD
  • transfer pricing
  • BEPS
  • intangibles
  • licensing
  • cost contribution arrangement
  • interest deduction
  • intra-group financing
  • commissionaire
  • allocation of profits
  • PE
  • arm's length principle
  • risk
  • documentation requirements
  • CbCR
Label
Transfer pricing in a post-BEPS world
Instantiates
Publication
Contents
  • The arm's length principle : between legal fiction and economic reality
  • Petruzzi, R.
  • ; p. 1-32
  • Risks redefined in transfer pricing post-BEPS
  • Gonnet, S.
  • ; p. 33-59
  • Transfer pricing aspects of intangibles : the license model
  • Scott Wilkie, J.
  • ; p. 61-96
  • Transfer pricing aspects of intangibles : the cost contribution arrangement model
  • Brauner, Y.
  • ; p. 97-129
  • Interest deductions and transfer pricing aspects of intra-group financing
  • Russo, A.
  • ; p. 131-144
  • Transfer pricing aspects of low value-adding services
  • Maisto, G.
  • ; p. 145-158
  • Commissionaire arrangements/low-risk distributors and attribution of profits to permanent establishments
  • Cottani, G.
  • ; p. 159- 186
  • Transfer pricing and documentation requirements
  • Kaeser, C.
  • Bremer, S.
  • ; p. 187-207
Extent
xviii, 214 p.
Isbn
9789041167101
Label
Transfer pricing in a post-BEPS world
Publication
Contents
  • The arm's length principle : between legal fiction and economic reality
  • Petruzzi, R.
  • ; p. 1-32
  • Risks redefined in transfer pricing post-BEPS
  • Gonnet, S.
  • ; p. 33-59
  • Transfer pricing aspects of intangibles : the license model
  • Scott Wilkie, J.
  • ; p. 61-96
  • Transfer pricing aspects of intangibles : the cost contribution arrangement model
  • Brauner, Y.
  • ; p. 97-129
  • Interest deductions and transfer pricing aspects of intra-group financing
  • Russo, A.
  • ; p. 131-144
  • Transfer pricing aspects of low value-adding services
  • Maisto, G.
  • ; p. 145-158
  • Commissionaire arrangements/low-risk distributors and attribution of profits to permanent establishments
  • Cottani, G.
  • ; p. 159- 186
  • Transfer pricing and documentation requirements
  • Kaeser, C.
  • Bremer, S.
  • ; p. 187-207
Extent
xviii, 214 p.
Isbn
9789041167101

Library Locations

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