Name: Transfer Pricing and the Arm's Length Principle After Beps (en Inglés)
SKU: 49510776
Price: 1143.86 PEN
Availability: InStock
Author: Richard Collier; Joseph L Andrus
ISBN: 9780198802914

portada Transfer Pricing and the Arm's Length Principle After Beps (en Inglés)

Transfer Pricing and the Arm's Length Principle After Beps (en Inglés)

Formato

Libro Físico

Editorial

Oxford University Press

Autor

Richard Collier; Joseph L Andrus

Categoría

Ley

Año

2017

Idioma

Inglés

N° páginas

320

Encuadernación

Tapa Dura

ISBN13

9780198802914

N° edición

Transfer Pricing and the Arm's Length Principle After Beps (en Inglés)

Richard Collier; Joseph L Andrus (Autor) · Oxford University Press · Tapa Dura

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Reseña del libro "Transfer Pricing and the Arm's Length Principle After Beps (en Inglés)"

This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle starting with an explanation of how the rules were created and and how they evolved over time. It provides how internationally accepted transfer pricing rules were applied immediately prior to the BEPS project, and describes the principal problems that had arisen with those rules. The issues highlighted include problems relating to the complexity of the rules, the use and availability of comparables, and, in particular, problems permitting avoidance and income shifting, including problems related to low tax entities with 'excessive capital'. Having described the pre-BEPS rules and inherent problems, the book goes on to examine the extent to which the work undertaken by the BEPs project provides a solid foundation for future transfer pricing determinations and the problems that remain after BEPS. It identifies those issues on which the BEPS output has been positive, and also those issues which BEPS has not successfully addressed and which remain problematic.This book is the most detailed and up-to-date publication on this highly topical and often controversial topic.