Fundamentals of international transfer pricing in law and economics [electronic resource] / Wolfgang Schön, Kai A. Konrad (editors)
Annotation
Saved in:
| Online Access: |
Full Text (via Springer) |
|---|---|
| Other Authors: | , |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Berlin ; New York :
Springer,
©2012.
|
| Series: | MPI studies in tax law and public finance ;
v. 1. |
| Subjects: |
MARC
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| 245 | 0 | 0 | |a Fundamentals of international transfer pricing in law and economics |h [electronic resource] / |c Wolfgang Schön, Kai A. Konrad (editors) |
| 260 | |a Berlin ; |a New York : |b Springer, |c ©2012. | ||
| 300 | |a 1 online resource (xiii, 304 pages) | ||
| 336 | |a text |b txt |2 rdacontent. | ||
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| 338 | |a online resource |b cr |2 rdacarrier. | ||
| 490 | 1 | |a MPI studies in tax law and public finance ; |v v.1. | |
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | 0 | |g Part 1.The |t Roles and Functions of Transfer Pricing in Organisations -- |t Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective -- |t Comment on Hiemann and Reichelstein: "Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective" -- |t Multiple Roles of Transfer Prices: One vs. Two Books -- |t Transfer Pricing -- Business Incentives, International Taxation and Corporate Law -- |g Part 2.The |t OECD Approach to Transfer Pricing -- |t Soft Law, Hard Realities and Pragmatic Suggestions: Critiquing the OECD Transfer Pricing Guidelines --The |r OECD Approach to Transfer Pricing: A Critical Assessment and Proposal -- |t OECD Guidelines: Causes and Consequences -- |t Reflecting on the "Arm's Length Principle": What is the "Principle"? Where Next? -- |g Part 3. |t Transfer Pricing in Practice -- |t Credit Ratings and the Debt-related Costs for a Subsidiary of a Multinational Firm -- |t Transfer Pricing in the Courts: A Cross-Country Comparison -- |t Comments on Julie Roin: "Transfer Pricing in the Courts: A Cross-Country Comparison" -- |g Part 4. |t Separate Accounting, Profit Split and Formulary Apportionment -- |t Assessing the Normative Differences Between Formula Apportionment and Separate Accounting -- |t Profit Split, the Future of Transfer Pricing? Arm's Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective -- |t 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." |
| 520 | 8 | |a Annotation |b This volume offers a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. | |
| 650 | 0 | |a Transfer pricing |x Taxation |x Law and legislation. | |
| 650 | 7 | |a Transfer pricing |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst01154634. | |
| 700 | 1 | |a Schön, Wolfgang, |d 1961- | |
| 700 | 1 | |a Konrad, Kai Andreas. | |
| 776 | 0 | 8 | |i Print version: |t Fundamentals of international transfer pricing in law and economics. |d Berlin : Springer, 2012 |w (DLC) 2012932593. |
| 830 | 0 | |a MPI studies in tax law and public finance ; |v v. 1. | |
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