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The Resource Verrekenprijzen : de verdeling van de winst van een multinational

Verrekenprijzen : de verdeling van de winst van een multinational

Label
Verrekenprijzen : de verdeling van de winst van een multinational
Title
Verrekenprijzen : de verdeling van de winst van een multinational
Creator
Subject
Language
eng
Summary
This book deals with formal, material and management control aspects of transfer pricing. First it describes the object and purpose of the arm's length principle in the context of Dutch and international tax law. It also discusses the use of various transfer pricing methods in relation to the 2010 update of the OECD Transfer Pricing Guidelines. The focus is on developments such as business restructuring, profit allocation to permanent establishments and the relationship between financing and transfer pricing. Separate chapters are devoted to intangibles, services and cost contribution arrangements. The author also pays attention to the formal aspects of the transfer pricing system, such as affiliation, document requirements, consultation process and advance pricing agreements. In the final chapter the book discusses the differences and similarities of the transfer pricing system from the perspective of management control and a fiscal transfer pricing system, looking into the relationship of recent developments regarding the so-called tax authorities' horizontal control
http://bibfra.me/vocab/lite/collectionName
Verrekenprijzen : de verdeling van de winst van een multinational
http://library.link/vocab/creatorName
Egdom, J.T. van
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Dutch
Literary form
non fiction
Series statement
Fiscale monografie├źn
Series volume
115
http://library.link/vocab/subjectName
  • transfer pricing
  • reorganization
  • PE
  • attribution of profits
  • cost contribution arrangement
Label
Verrekenprijzen : de verdeling van de winst van een multinational
Instantiates
Publication
Contents
Includes bibliography, subject index and list of jurisprudence
Edition
2nd ed.
Extent
XII, 316 p.
Isbn
9789013081299
Label
Verrekenprijzen : de verdeling van de winst van een multinational
Publication
Contents
Includes bibliography, subject index and list of jurisprudence
Edition
2nd ed.
Extent
XII, 316 p.
Isbn
9789013081299

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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