Transfer Pricing

Name: Transfer Pricing
Brand: VDM Verlag
SKU: 9783639215373
Price: 275.06 RON
Availability: InStock

The global divergences regarding the documentation requirements

Autor: Pi Petra Sandslatt

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Legare: Carte broșată

Editura: VDM Verlag

Disponibilitate: În depozitul extern

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The globalization, the international trade and the number of multinational enterprises have continue...

Informații despre carte

Autor

Pi Petra Sandslatt

Limbă

engleză

Legare

Carte - Carte broșată

Publicat

2009

Pagini

EAN

9783639215373

ISBN

3639215370

Enbook ID

06829422

Editura

VDM Verlag

Greutate

122

Dimensiuni

152 x 229 x 5

Descriere completă

The globalization, the international trade and the number of multinational enterprises have continued to increase over the last decade. Today over 70 percent of the cross-border transactions take place between related enterprises. The growth of multinational enterprises doing cross-boarder transactions present increasingly complex taxation issues, both for the tax authorities and the companies themselves. International transfer pricing deals with those intra-group transactions where the open market regulator is absent. Transfer pricing has grown to be the most important issue on the tax agenda of multinational enterprises. During the last decades fundamental principles have developed on different levels in the global environment and differences among these guidelines and regulations are of great importance. This theses discuss the divergences of the three big guidelines produced by the OECD, the PATA and the EU, in particular the requirements of documentation, the different methods of arm s length principle and the penalties available. With this background, the Swedish regulation is regarded and examined as well.

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Transfer Pricing

The global divergences regarding the documentation requirements

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Descriere completă

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