Fundamentals of international transfer pricing in law and economics

Resource Information

The instance Fundamentals of international transfer pricing in law and economics represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

Fundamentals of international transfer pricing in law and economics

Instantiates

• Fundamentals of international transfer pricing in law and economics

Publication

• Berlin, Springer, 2012

Contents

• Transfer pricing in multinational corporations: an integrated management- and tax perspective
• Hiemann, M.
• Reichelstein, S.
• ; p. 3-18
• Comment on Hiemann and Reichelstein: "Transfer pricing in multinational corporations: an integrated management- and tax perspective"
• Herzig, N.
• ; p. 19-23
• Multiple roles of transfer prices : one vs. two books
• Nielsen, S.B.
• Raimondos-Møller, P.
• ; p. 25-46
• Transfer pricing - business incentives, international taxation and corporate law
• Schön, W.
• ; p. 47-67
• Soft law, hard realities and pragmatic suggestions : critiquing the OECD Transfer Pricing Guidelines
• Li, J. (Jinyan)
• ; p. 71-89
• The OECD approach to transfer pricing : a critical assessment and proposal
• Luckhaupt, H.
• Overesch, M.
• Schreibe, U.
• ; p. 91-121
• OECD Guidelines : causes and consequences
• Durst, M.C.
• ; p. 123-136
• Reflecting on the 'arm's length principle': What is the "principle''? Where next?
• Wilkie, J.S.
• ; p. 137-156
• Credit ratings and the debt-related costs for a subsidiary of a multinational firm
• Horst, T.
• ; p. 159-183
• Transfer pricing in the courts : a cross-country comparison
• Roin, J.
• ; p. 185-244
• Comments on Julie Roin: "Transfer pricing in the courts: a cross-country comparison"
• Oestreicher, A.
• ; p. 245-254
• Assessing the normative differences between formula apportionment and separate accounting
• Gresik, T.A.
• ; p. 257-265
• Profit split, the future of transfer pricing? Arm's length principle and formulary apportionment revisited from a theoretical and a practical perspective
• Kroppen, H-K.
• Dawid, R.
• Schmidtke, R.
• ; p. 267-293
• In favor of formulary apportionment : a comment on Kroppen/Dawid/Schmidtke: "Profit split, the future of transfer pricing? Arm's length principle and formulary apportionment revisited from a theoretical and a practical perspective"
• Runkel, M.
• ; p. 295-304

Extent

XIII, 304 p.

Isbn

9783642259791

Record ID

u97947