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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: 242
Pages: 242
Type: BOOK - Published: 2017 - Publisher:
This book outlines how the application of the arm?s length principle should be reconsidered in light of the initiative of the OECD and G20 to counter tax base e
Language: en
Pages: 446
Pages: 446
Type: BOOK - Published: 2022-09-15T00:00:00+02:00 - Publisher: Gruppo 24 Ore
The book pays attention to the tax treatment of transfer pricing in a single perspective of analysis since the most important principles (the arm’s length -AL
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: 612
Pages: 612
Type: BOOK - Published: 2017-07-10 - Publisher: OECD Publishing
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendmen