Fundamentals of international transfer pricing in law and economics:
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Heidelberg [u.a.]
Springer
2012
|
| Schriftenreihe: | MPI studies in tax law and public finance
1 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 304 S. graph. Darst. |
| ISBN: | 3642259790 9783642259791 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804148837595480064 |
|---|---|
| adam_text | IMAGE 1
TABLE OF CONTENTS
PREFACE V
LIST O F AUTHORS I X
PART 1: THE ROLES AND FUNCTIONS O F TRANSFER PRICING IN ORGANISATIONS
TRANSFER PRICING IN MULTINATIONAL CORPORATIONS: A N INTEGRATED
MANAGEMENT- AND TAX PERSPECTIVE 3
MORITZ HIEMANN AND STEFAN REICHELSTEIN
COMMENT ON HIEMANN AND REICHELSTEIN: TRANSFER PRICING IN MULTINATIONAL
CORPORATIONS: A N INTEGRATED MANAGEMENT-AND TAX PERSPECTIVE 19
NORBERT HERZIG
MULTIPLE ROLES O F TRANSFER PRICES: ONE VS. TWO BOOKS 25
S0REN BO NIELSEN AND PASCALIS RAIMONDOS-MOLLER
TRANSFER PRICING - BUSINESS INCENTIVES, INTERNATIONAL TAXATION AND
CORPORATE LAW 47
WOLFGANG SCHON
PART 2: THE OECD APPROACH TO TRANSFER PRICING
SOFT LAW, HARD REALITIES AND PRAGMATIC SUGGESTIONS: CRITIQUING THE OECD
TRANSFER PRICING GUIDELINES 71
JINYAN LI
THE OECD APPROACH TO TRANSFER PRICING: A CRITICAL ASSESSMENT AND
PROPOSAL 91
HAGEN LUCKHAUPT, MICHAEL OVERESCH AND ULRICH SCHREIBER
OECD GUIDELINES: CAUSES AND CONSEQUENCES 123
MICHAEL C. DURST
V I I
HTTP://D-NB.INFO/1017147434
IMAGE 2
VIII
TABLE O F CONTENTS
REFLECTING ON THE ARM S LENGTH PRINCIPLE :
WHAT IS THE PRINCIPLE ? WHERE NEXT? 137
J. SCOTT WILKIE
PART 3: TRANSFER PRICING IN PRACTICE
CREDIT RATINGS AND THE DEBT-RELATED COSTS FOR A SUBSIDIARY O F A
MULTINATIONAL FIRM 159
THOMAS HORST
TRANSFER PRICING IN THE COURTS: A CROSS-COUNTRY COMPARISON 185
JULIE ROIN
COMMENTS ON JULIE ROIN: TRANSFER PRICING IN THE COURTS: A CROSS-COUNTRY
COMPARISON 245
ANDREAS OESTREICHER
PART 4: SEPARATE ACCOUNTING, PROFIT SPLIT AND FORMULARY APPORTIONMENT
ASSESSING THE NORMATIVE DIFFERENCES BETWEEN FORMULA APPORTIONMENT AND
SEPARATE ACCOUNTING 257
THOMAS A. GRESIK
PROFIT SPLIT, THE FUTURE O F TRANSFER PRICING? ARM S LENGTH PRINCIPLE
AND FORMULARY APPORTIONMENT REVISITED FROM A THEORETICAL AND A PRACTICAL
PERSPECTIVE 267
HEINZ-KLAUS KROPPEN, ROMAN DAWID AND RICHARD SCHMIDTKE
IN FAVOR O F FORMULARY APPORTIONMENT A COMMENT ON
KROPPEN/DAWID/SCHMIDTKE: PROFIT SPLIT, THE FUTURE O F TRANSFER PRICING?
ARM S LENGTH PRINCIPLE AND FORMULARY APPORTIONMENT REVISITED FROM A
THEORETICAL AND A PRACTICAL PERSPECTIVE 295
MARCO RUNKEL
|
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| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
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| isbn | 3642259790 9783642259791 |
| language | English |
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| spelling | Fundamentals of international transfer pricing in law and economics Wolfgang Schön ... (eds.) Heidelberg [u.a.] Springer 2012 XIII, 304 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier MPI studies in tax law and public finance 1 Fremdvergleichspreis (DE-588)4197888-2 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Verrechnungspreis (DE-588)4063129-1 gnd rswk-swf 1\p (DE-588)4143413-4 Aufsatzsammlung gnd-content Multinationales Unternehmen (DE-588)4075092-9 s Verrechnungspreis (DE-588)4063129-1 s Fremdvergleichspreis (DE-588)4197888-2 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Schön, Wolfgang 1961- (DE-588)1011282410 edt Erscheint auch als Online-Ausgabe 978-3-642-25980-7 MPI studies in tax law and public finance 1 (DE-604)BV039962805 1 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024748443&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Fundamentals of international transfer pricing in law and economics MPI studies in tax law and public finance Fremdvergleichspreis (DE-588)4197888-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Verrechnungspreis (DE-588)4063129-1 gnd |
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| title | Fundamentals of international transfer pricing in law and economics |
| title_auth | Fundamentals of international transfer pricing in law and economics |
| title_exact_search | Fundamentals of international transfer pricing in law and economics |
| title_full | Fundamentals of international transfer pricing in law and economics Wolfgang Schön ... (eds.) |
| title_fullStr | Fundamentals of international transfer pricing in law and economics Wolfgang Schön ... (eds.) |
| title_full_unstemmed | Fundamentals of international transfer pricing in law and economics Wolfgang Schön ... (eds.) |
| title_short | Fundamentals of international transfer pricing in law and economics |
| title_sort | fundamentals of international transfer pricing in law and economics |
| topic | Fremdvergleichspreis (DE-588)4197888-2 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Verrechnungspreis (DE-588)4063129-1 gnd |
| topic_facet | Fremdvergleichspreis Internationales Steuerrecht Multinationales Unternehmen Verrechnungspreis Aufsatzsammlung |
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