Könyv Fundamentals of International Transfer Pricing in Law and Economics Kai A. Konrad

Fundamentals of International Transfer Pricing in Law and Economics

Nyelv: Angol
Kötés: Kemény kötésű
Elérhetőség: Beszállítói készleten
Küldés 10-13 napon belül
71 183 Ft
Taxation of multinational corporate groups has become a major concern in the academic and political...

Információk a könyvről

Nyelv
Angol
Kötés
Könyv - Kemény kötésű
Kiadva
2012
oldal
306
EAN
9783642259791
ISBN
3642259790
Enbook ID
01659458
Súly
618
Méretek
156 x 240 x 23

Teljes leírás

Taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm s length standard for the determination of transfer prices is under increasing pressure.§Many countries and international bodies look closer at the use of transfer prices for profit shifting and explore alternative mechanisms such as formulary apportionment for the allocation of taxing rights.§With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.

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