Transfer pricing and value creation /:
Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to permeate not only Transfer Pricing language but also wider allocation rules and anti-abuse provisions in international tax law. The notion of...
Gespeichert in:
| Weitere Verfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Wien :
Linde Verlag,
[2019]
|
| Schriftenreihe: | Schriftenreihe zum internationalen Steuerrecht ;
Bd. 116. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to permeate not only Transfer Pricing language but also wider allocation rules and anti-abuse provisions in international tax law. The notion of 'Value Creationþ reframes the interpretation and application of the Armþs Length Principle (ALP) that is embedded in Articles 7 and 9 of the OECD Model Convention. This new Value Creation notion and approach assist in understanding key enterprise functions while different industry sectors manifest these concepts in various ways. Situating such notions and this approach within the law of tax treaties and analyzing terms of the OECD Transfer Pricing Guidelines alongside their factual context is the aim of this book. Here, law students address Transfer Pricing and Value Creation in sectors as varied as commodities trade, automotive, consumer products, food and beverages, pharmaceutical and life sciences, telecommunications, and the key topic of value creation in a digitalized economy. Our LL. M. students were required to address issues not explored in legal research and to discuss factual topics relevant for Transfer Pricing. All students focused on topics that are new to the international tax debate that keep evolving and on factual matters that often escape legal research. |
| Beschreibung: | 1 online resource |
| ISBN: | 9783709410370 3709410371 |
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| spelling | Transfer pricing and value creation / edited by Raffaele Petruzzi, Romero J.S. Tavares. Wien : Linde Verlag, [2019] 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Series on international tax law ; volume 116 Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to permeate not only Transfer Pricing language but also wider allocation rules and anti-abuse provisions in international tax law. The notion of 'Value Creationþ reframes the interpretation and application of the Armþs Length Principle (ALP) that is embedded in Articles 7 and 9 of the OECD Model Convention. This new Value Creation notion and approach assist in understanding key enterprise functions while different industry sectors manifest these concepts in various ways. Situating such notions and this approach within the law of tax treaties and analyzing terms of the OECD Transfer Pricing Guidelines alongside their factual context is the aim of this book. Here, law students address Transfer Pricing and Value Creation in sectors as varied as commodities trade, automotive, consumer products, food and beverages, pharmaceutical and life sciences, telecommunications, and the key topic of value creation in a digitalized economy. Our LL. M. students were required to address issues not explored in legal research and to discuss factual topics relevant for Transfer Pricing. All students focused on topics that are new to the international tax debate that keep evolving and on factual matters that often escape legal research. Online resource; title from digital title page (viewed on February 25, 2020). Transfer pricing. http://id.loc.gov/authorities/subjects/sh85136909 Valuation. http://id.loc.gov/authorities/subjects/sh85141927 Prix de cession interne. Évaluation. Transfer pricing fast Valuation fast Petruzzi, Raffaele, editor. Tavares Esq., Romero J. S., editor. has work: Transfer Pricing and Value Creation (Text) https://id.oclc.org/worldcat/entity/E39PCFJKdbhtpxyvKXBfPbDdHC https://id.oclc.org/worldcat/ontology/hasWork Schriftenreihe zum internationalen Steuerrecht ; Bd. 116. http://id.loc.gov/authorities/names/n98021480 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2240982 Volltext |
| spellingShingle | Transfer pricing and value creation / Schriftenreihe zum internationalen Steuerrecht ; Transfer pricing. http://id.loc.gov/authorities/subjects/sh85136909 Valuation. http://id.loc.gov/authorities/subjects/sh85141927 Prix de cession interne. Évaluation. Transfer pricing fast Valuation fast |
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| title | Transfer pricing and value creation / |
| title_auth | Transfer pricing and value creation / |
| title_exact_search | Transfer pricing and value creation / |
| title_full | Transfer pricing and value creation / edited by Raffaele Petruzzi, Romero J.S. Tavares. |
| title_fullStr | Transfer pricing and value creation / edited by Raffaele Petruzzi, Romero J.S. Tavares. |
| title_full_unstemmed | Transfer pricing and value creation / edited by Raffaele Petruzzi, Romero J.S. Tavares. |
| title_short | Transfer pricing and value creation / |
| title_sort | transfer pricing and value creation |
| topic | Transfer pricing. http://id.loc.gov/authorities/subjects/sh85136909 Valuation. http://id.loc.gov/authorities/subjects/sh85141927 Prix de cession interne. Évaluation. Transfer pricing fast Valuation fast |
| topic_facet | Transfer pricing. Valuation. Prix de cession interne. Évaluation. Transfer pricing Valuation |
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