Transfer Pricing in One Lesson

Transfer Pricing in One Lesson

A Practical Guide to Applying the Arm's Length Principle in Intercompany Transactions

Treidler, Oliver

Springer Nature Switzerland AG

09/2020

138

Mole

Inglês

9783030250874

15 a 20 dias

454

Introduction.- The Lesson.- Applying The Lesson to Basic Transactions.- Applying The Lesson to More Complex Transactions.- Documentation and Tax Audits.- Closing Remarks - A Kind Word to Tax Auditors and Policymakers.
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OECD Transfer Pricing Guidelines;Practical guide to transfer pricing;Taxation and accounting in international companies;Intangible property, services, and loans;Arm's-length principle