🎉   Please check out our new website over at books-etc.com.

Seller
Your price
£121.68
RRP: £159.99
Save £38.31 (24%)
Printed on Demand
Dispatched within 14-21 working days.

Fundamentals of International Transfer Pricing in Law and Economics

MPI Studies in Tax Law and Public Finance 1

Format: Paperback / softback
Publisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG, Berlin, Germany
Imprint: Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Published: 13th Apr 2014
Dimensions: w 156mm h 234mm d 17mm
Weight: 451g
ISBN-10: 3642434282
ISBN-13: 9783642434280
Barcode No: 9783642434280
Trade or Institutional customer? Contact us about large order quotes.
Synopsis
The 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 are now taking a closer look at the use of transfer prices for profit shifting and are exploring 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.

New & Used

Seller Information Condition Price
-New£121.68
+ FREE UK P & P

What Reviewers Are Saying

Be the first to review this item. Submit your review now