Contemporary application of the arm's length principle in transfer pricing:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
IBFD
[2017]
|
| Schriftenreihe: | WU Institute for Austrian and International Tax Law European and international tax law and policy series
v. 6 |
| Schlagworte: | |
| Online-Zugang: | FLA01 |
| Beschreibung: | Print version record |
| Beschreibung: | 1 online resource (xvi, 242 pages) |
| ISBN: | 9789087224141 9087224141 |
Internformat
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Datensatz im Suchindex
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| contents | 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 erosion and profit shifting (BEPS). The arm?s length principle embedded in article 9 of the OECD Model is not an anti-avoidance rule and has been misidentified as the primary tool for tackling abusive practices. Transfer pricing analysis, commonly understood as examining economic substance, in reality examines whether related parties have the functional and financial capacity to perform the contracts they have entered into |
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| dewey-full | 330 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 330 - Economics |
| dewey-raw | 330 |
| dewey-search | 330 |
| dewey-sort | 3330 |
| dewey-tens | 330 - Economics |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Electronic eBook |
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| illustrated | Not Illustrated |
| indexdate | 2024-07-10T08:35:19Z |
| institution | BVB |
| isbn | 9789087224141 9087224141 |
| language | English |
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| series2 | WU Institute for Austrian and International Tax Law European and international tax law and policy series |
| spelling | Pankiv, Marta Verfasser aut Contemporary application of the arm's length principle in transfer pricing Marta Pankiv Amsterdam IBFD [2017] 1 online resource (xvi, 242 pages) txt rdacontent c rdamedia cr rdacarrier WU Institute for Austrian and International Tax Law European and international tax law and policy series v. 6 Print version record 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 erosion and profit shifting (BEPS). The arm?s length principle embedded in article 9 of the OECD Model is not an anti-avoidance rule and has been misidentified as the primary tool for tackling abusive practices. Transfer pricing analysis, commonly understood as examining economic substance, in reality examines whether related parties have the functional and financial capacity to perform the contracts they have entered into OECD (DE-588)5157-3 gnd rswk-swf International business enterprises / Taxation / Law and legislation fast Transfer pricing / Taxation / Law and legislation fast BUSINESS & ECONOMICS / Economics / General bisacsh BUSINESS & ECONOMICS / Reference bisacsh 86.61 taxation law nbc Transfer pricing Taxation Law and legislation International business enterprises Taxation Law and legislation Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Verrechnungspreis (DE-588)4063129-1 gnd rswk-swf OECD (DE-588)5157-3 b Verrechnungspreis (DE-588)4063129-1 s Internationales Steuerrecht (DE-588)4027451-2 s 1\p DE-604 Erscheint auch als Druck-Ausgabe Pankiv, Marta Contemporary application of the arm's length principle in transfer pricing Amsterdam : IBFD, [2017] 9789087224134 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Pankiv, Marta Contemporary application of the arm's length principle in transfer pricing 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 erosion and profit shifting (BEPS). The arm?s length principle embedded in article 9 of the OECD Model is not an anti-avoidance rule and has been misidentified as the primary tool for tackling abusive practices. Transfer pricing analysis, commonly understood as examining economic substance, in reality examines whether related parties have the functional and financial capacity to perform the contracts they have entered into OECD (DE-588)5157-3 gnd International business enterprises / Taxation / Law and legislation fast Transfer pricing / Taxation / Law and legislation fast BUSINESS & ECONOMICS / Economics / General bisacsh BUSINESS & ECONOMICS / Reference bisacsh 86.61 taxation law nbc Transfer pricing Taxation Law and legislation International business enterprises Taxation Law and legislation Internationales Steuerrecht (DE-588)4027451-2 gnd Verrechnungspreis (DE-588)4063129-1 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4027451-2 (DE-588)4063129-1 |
| title | Contemporary application of the arm's length principle in transfer pricing |
| title_auth | Contemporary application of the arm's length principle in transfer pricing |
| title_exact_search | Contemporary application of the arm's length principle in transfer pricing |
| title_full | Contemporary application of the arm's length principle in transfer pricing Marta Pankiv |
| title_fullStr | Contemporary application of the arm's length principle in transfer pricing Marta Pankiv |
| title_full_unstemmed | Contemporary application of the arm's length principle in transfer pricing Marta Pankiv |
| title_short | Contemporary application of the arm's length principle in transfer pricing |
| title_sort | contemporary application of the arm s length principle in transfer pricing |
| topic | OECD (DE-588)5157-3 gnd International business enterprises / Taxation / Law and legislation fast Transfer pricing / Taxation / Law and legislation fast BUSINESS & ECONOMICS / Economics / General bisacsh BUSINESS & ECONOMICS / Reference bisacsh 86.61 taxation law nbc Transfer pricing Taxation Law and legislation International business enterprises Taxation Law and legislation Internationales Steuerrecht (DE-588)4027451-2 gnd Verrechnungspreis (DE-588)4063129-1 gnd |
| topic_facet | OECD International business enterprises / Taxation / Law and legislation Transfer pricing / Taxation / Law and legislation BUSINESS & ECONOMICS / Economics / General BUSINESS & ECONOMICS / Reference 86.61 taxation law Transfer pricing Taxation Law and legislation International business enterprises Taxation Law and legislation Internationales Steuerrecht Verrechnungspreis |
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