Kniha Resolving Transfer Pricing Disputes Eduardo Baistrocchi

Resolving Transfer Pricing Disputes

A Global Analysis

Jazyk: Angličtina
Vazba: Pevná
Dostupnost: Skladem u dodavatele
Odesíláme za 10-18 dnů
8 632
Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions,...

Informace o knize

Jazyk
Angličtina
Vazba
Kniha - Pevná
Vydáno
2012
Stránek
990
EAN
9781107026599
ISBN
1107026598
Enbook ID
01260957
Hmotnost
1614
Rozměry
294 x 161 x 58

Kompletní popis

Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.

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