Transfer pricing in a post-BEPS world
Resource Information
The work Transfer pricing in a post-BEPS world represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
The Resource
Transfer pricing in a post-BEPS world
Resource Information
The work Transfer pricing in a post-BEPS world represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.
- Label
- Transfer pricing in a post-BEPS world
- 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
- Series statement
- EUCOTAX series on European Taxation
- Series volume
- vol. 50
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/RNsdeHo8NbY/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/RNsdeHo8NbY/">Transfer pricing in a post-BEPS world</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>