Fundamentals of international transfer pricing in law and economics /
| Corporate Author: | |
|---|---|
| Other Authors: | , |
| Format: | eBook |
| Language: | English |
| Published: |
Berlin ; New York :
Springer,
[2012]
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| Series: | MPI studies in tax law and public finance ;
v. 1. |
| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
Table of Contents:
- Part 1. The Roles and Functions of Transfer Pricing in Organisations
- Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective
- Comment on Hiemann and Reichelstein: "Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective"
- Multiple Roles of Transfer Prices: One vs. Two Books
- Transfer Pricing
- Business Incentives, International Taxation and Corporate Law
- Part 2. The OECD Approach to Transfer Pricing
- Soft Law, Hard Realities and Pragmatic Suggestions: Critiquing the OECD Transfer Pricing Guidelines
- The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal
- OECD Guidelines: Causes and Consequences
- Reflecting on the "Arm's Length Principle": What is the "Principle"? Where Next?
- Part 3. Transfer Pricing in Practice
- Credit Ratings and the Debt-related Costs for a Subsidiary of a Multinational Firm
- Transfer Pricing in the Courts: A Cross-Country Comparison
- Comments on Julie Roin: "Transfer Pricing in the Courts: A Cross-Country Comparison"
- Part 4. Separate Accounting, Profit Split and Formulary Apportionment
- Assessing the Normative Differences Between Formula Apportionment and Separate Accounting
- Profit Split, the Future of Transfer Pricing? Arm's Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective
- 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."