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...
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: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource (xvi, 242 pages) |
| Bibliographie: | Includes bibliographical reference (pages 215-242). |
| ISBN: | 9789087224141 9087224141 |
| ISSN: | 2451-8360 ; |
Internformat
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| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:30Z |
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| isbn | 9789087224141 9087224141 |
| issn | 2451-8360 ; |
| language | English |
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| series | WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |
| series2 | WU Institute for Austrian and International Tax Law European and international tax law and policy series, |
| spelling | Pankiv, Marta, author. Contemporary application of the arm's length principle in transfer pricing / Marta Pankiv. Amsterdam : IBFD, [2017] 1 online resource (xvi, 242 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier WU Institute for Austrian and International Tax Law European and international tax law and policy series, 2451-8360 ; volume 6 Includes bibliographical reference (pages 215-242). 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. Print version record. Transfer pricing Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh87006581 International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 86.61 taxation law. (NL-LeOCL)077608240 bcl BUSINESS & ECONOMICS Economics General. bisacsh BUSINESS & ECONOMICS Reference. bisacsh International business enterprises Taxation Law and legislation fast Transfer pricing Taxation Law and legislation fast Print version: Pankiv, Marta. Contemporary application of the arm's length principle in transfer pricing. Amsterdam : IBFD, [2017] 9789087224134 (DLC) 2017436481 (OCoLC)987898084 WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 6. http://id.loc.gov/authorities/names/no2016016879 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1619989 Volltext |
| spellingShingle | Pankiv, Marta Contemporary application of the arm's length principle in transfer pricing / WU Institute for Austrian and International Tax Law European and international tax law and policy series ; Transfer pricing Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh87006581 International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 86.61 taxation law. (NL-LeOCL)077608240 bcl BUSINESS & ECONOMICS Economics General. bisacsh BUSINESS & ECONOMICS Reference. bisacsh International business enterprises Taxation Law and legislation fast Transfer pricing Taxation Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh87006581 http://id.loc.gov/authorities/subjects/sh85067382 (NL-LeOCL)077608240 |
| 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 | Transfer pricing Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh87006581 International business enterprises Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85067382 86.61 taxation law. (NL-LeOCL)077608240 bcl BUSINESS & ECONOMICS Economics General. bisacsh BUSINESS & ECONOMICS Reference. bisacsh International business enterprises Taxation Law and legislation fast Transfer pricing Taxation Law and legislation fast |
| topic_facet | Transfer pricing Taxation Law and legislation. International business enterprises Taxation Law and legislation. 86.61 taxation law. BUSINESS & ECONOMICS Economics General. BUSINESS & ECONOMICS Reference. International business enterprises Taxation Law and legislation Transfer pricing Taxation Law and legislation |
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