Transfer Pricing A Case-Based Approach
-
- Einzelkauf Download ausgewählt
-
Sprache:Deutsch
-
eBook Format:PDF
- PDF 49,00 € ausgewählt
- ePUB 47,99 €
49,00 €
inkl. gesetzl. MwSt.Beschreibung
Produktdetails
Format
Kopierschutz
Ja
Family Sharing
Ja
Text-to-Speech
Nein
Erscheinungsdatum
10.08.2021
Herausgeber
Stefan Greil + weitereVerlag
Nwb VerlagSeitenzahl
253 (Printausgabe)
Dateigröße
1969 KB
Auflage
1. Auflage
Sprache
Deutsch
EAN
9783482022913
This book presents the complex area of transfer pricing in a clear and structured way by means of a case study. The case study involves cross-border transactions of a fictive company group. Every chapter includes specific aspects relating to the initial case. The authors base the case-solving on OECD Transfer Pricing Guidelines for Multinational Enterprises with multiple references made to German tax law. It is the aim of the book to introduce beginners in to the basics of transfer prices for tax purposes. ¿In principle everything could be reduced to a globally unified standard: the arm's length principle.¿
The book grants the reader an entertaining, practical and structured introduction into the world of transfer pricing giving the necessary orientation and at the same time raising awareness which can also be supportive for advanced practitioners.
Table of Contents:
1. Introduction - the arm's length principle
2. The first step: Value Chain Analysis
3. Transfer Pricing Methods
4. Comparability Analysis
5. Supply of materials
6. Intangibles
7. Services
8. Cost Sharing Arrangements
9. Cost Contribution Arrangements
10. Business restructuring/transfer of functions
11. Financial Transactions
12. Tax challenges arising from the digitalisation of the economy
13. Permanent Establishments
14. Obligation to cooperate - Transfer pricing documentation
15. Country-by-Country Reporting
16. Litigation, dispute avoidance and resolution.
The book grants the reader an entertaining, practical and structured introduction into the world of transfer pricing giving the necessary orientation and at the same time raising awareness which can also be supportive for advanced practitioners.
Table of Contents:
1. Introduction - the arm's length principle
2. The first step: Value Chain Analysis
3. Transfer Pricing Methods
4. Comparability Analysis
5. Supply of materials
6. Intangibles
7. Services
8. Cost Sharing Arrangements
9. Cost Contribution Arrangements
10. Business restructuring/transfer of functions
11. Financial Transactions
12. Tax challenges arising from the digitalisation of the economy
13. Permanent Establishments
14. Obligation to cooperate - Transfer pricing documentation
15. Country-by-Country Reporting
16. Litigation, dispute avoidance and resolution.
Kundinnen und Kunden meinen
Verfassen Sie die erste Bewertung zu diesem Artikel
Helfen Sie anderen Kund*innen durch Ihre Meinung
Kurze Frage zu unserer Seite
Vielen Dank für Ihr Feedback
Wir nutzen Ihr Feedback, um unsere Produktseiten zu verbessern. Bitte haben Sie Verständnis, dass wir Ihnen keine Rückmeldung geben können. Falls Sie Kontakt mit uns aufnehmen möchten, können Sie sich aber gerne an unseren Kund*innenservice wenden.
zum Kundenservice