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Language: en
Pages: 914
Pages: 914
Type: BOOK - Published: 2010-01-01 - Publisher: Kluwer Law International B.V.
The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax pu
Language: en
Pages: 308
Pages: 308
Type: BOOK - Published: 2012-02-15 - Publisher: Springer Science & Business Media
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In parti
Language: en
Pages: 336
Pages: 336
Type: BOOK - Published: 2017 - Publisher: Oxford University Press, USA
This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profi
Language: en
Pages: 286
Pages: 286
Type: BOOK - Published: 2013-10-20 - Publisher: Kluwer Law International B.V.
For corporate managers, maximization of the profits and the market value of the firm is a prime objective. The logical working out of this principle in multinat
Language: en
Pages: 484
Pages: 484
Type: BOOK - Published: 2021-06-18 - Publisher: Kluwer Law International B.V.
Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduc