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Fundamentals of International Transfer Pricing in Law and Economics (MPI Studies in Tax Law and Public Finance)

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 | #5438368 in Books |  2012-02-15 | Original language:English | PDF # 1 |  9.21 x.75 x6.14l,1.23 | File type: PDF | 306 pages

||From the Back Cover||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

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...

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