Manuale del transfer pricing

Resource Information

The work Manuale del transfer pricing 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

Manuale del transfer pricing

Creator

• Valente, P

Subject

• reorganization
• intercompany transaction
• tax authorities
• benchmarking
• domestic tax law
• assessment
• group of companies
• MNE
• EU tax law
• master file
• case law
• residence
• transfer pricing
• OECD Transfer Pricing Guidelines
• PE
• privileged tax regime
• electronic invoicing

Language

eng

Summary

This reference book on transfer pricing is divided into four parts. The first part looks at the evolution of transfer pricing, its role in tax planning activities, and relevant domestic, EU, and international legislation, case law and practice. The second part deals with important issues and problems, such as conflict solving, exchange of information, electronic signatures and invoicing, customs value, VAT, International Accounting Standards, and penal tax law aspects. The third part discusses transfer pricing with regard to the different fields of application, such as movable and immovable property, intra-group services, e-commerce, transactions in tax havens, permanent establishments, intercompany financing, and cash pooling. The fourth part analyses the operative and practical aspects of transfer pricing, such as value chain, policy, juridical and organizational structure of the group, relevance models and functional analyses, risk management profiles, best method rule, comparability analyses, benchmark analyses and studies, and the masterfile concept

Geographic coverage

International

Index

no index present

Language note

Italian

Literary form

non fiction

Series statement

Manuali blu