The Resource Transfer pricing in business practice in the light of BEPS and digital transformation

Transfer pricing in business practice in the light of BEPS and digital transformation

Label
Transfer pricing in business practice in the light of BEPS and digital transformation
Title
Transfer pricing in business practice in the light of BEPS and digital transformation
Creator
Subject
Language
eng
Summary
New research on transfer pricing in German business practice shows that tax certainty is the single most important corporate goal, ranking above tax optimization and performance measurement. However, the complexity and volume of tax disputes on the provision of services, licensing of intangibles, financing, and business restructuring are increasing. They are also taking their toll on MNEs' ability to manage them efficiently
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 3 ; p. 184-188
http://library.link/vocab/creatorName
  • Bärsch, S-E
  • Ditz, X
  • Kluge, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • digital economy
  • BEPS
  • functional analysis
  • dispute resolution
  • MAP
Label
Transfer pricing in business practice in the light of BEPS and digital transformation
Instantiates
Publication
Label
Transfer pricing in business practice in the light of BEPS and digital transformation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.37366609999999 4.9336932
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