The Resource Verrekenprijzen : de verdeling van de winst van een multinational
Verrekenprijzen : de verdeling van de winst van een multinational
Resource Information
The item Verrekenprijzen : de verdeling van de winst van een multinational represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Verrekenprijzen : de verdeling van de winst van een multinational represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Verrekenprijzen : de verdeling van de winst van een multinational
- Title
- Verrekenprijzen : de verdeling van de winst van een multinational
- 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 monografieën
- Series volume
- 115
- http://library.link/vocab/subjectName
-
- transfer pricing
- arm's length principle
- PE
- reorganization
- cost funding
- allocation of profits
- intra-group financing
- intangibles
- intra-group services
- cost contribution arrangement
- documentation requirements
- APA
- cooperative compliance
- Label
- Verrekenprijzen : de verdeling van de winst van een multinational
- Edition
- 5th ed.
- Extent
- XII, 324 p.
- Isbn
- 9789013159615
- Label
- Verrekenprijzen : de verdeling van de winst van een multinational
- Edition
- 5th ed.
- Extent
- XII, 324 p.
- Isbn
- 9789013159615
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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/portal/Verrekenprijzen--de-verdeling-van-de-winst-van/YhyzPhnx4Yo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Verrekenprijzen--de-verdeling-van-de-winst-van/YhyzPhnx4Yo/">Verrekenprijzen : de verdeling van de winst van een multinational</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
