Приложение
для AndroidПолное описание
Содержание:
Introduction to transfer pricing -- Accurate delineation and recognition of actual transactions -- Transfer pricing methods : traditional transaction methods -- Transfer pricing methods : transactional profit methods and other methods -- Comparability analysis -- Administrative approaches to preventing transfer pricing disputes -- Administrative approaches to resolving transfer pricing disputes -- Transfer pricing documentation -- Attribution of profits to permanent establishments -- Transfer pricing and services -- Transfer pricing and financial transactions -- Transfer pricing and intangibles -- Transfer pricing and business restructurings.
Рубрики:
Transfer pricing
Аннотация: Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduced transfer pricing rules into their domestic legislation. Indeed, it was estimated that profit shifting generated by the improper application of transfer pricing rules has resulted in global tax losses worth USD 500 billion for governments ? 20% of all corporate tax revenues. It is thus imperative that all tax professionals thoroughly understand the nature of transfer pricing and how the growing body of applicable rules works in practice. In this crucially significant volume, stakeholders from government, multinational companies, international organisations, advisory groups and academia offer deeply informed perspectives, both general and specific, on the practical application of transfer pricing rules, taking into consideration all the most recent developments.
Доп. точки доступа:
Petruzzi, R.\editor.\
Cotani, G.\editor.\
Lang, M.\editor.\
Держатели документа:
Полнотекстовая коллекция книг EBSCO eBooks (Шифр в БД-источнике (EBSKO): on1263026187)
Шифр в сводном ЭК: c2566614d3e7ed9ec0c3c02be3c80d7e
| Лицевая сторона карточки | Обратная сторона карточки |
 |  |
Fundamentals of transfer pricing : general topics and specific transactions / edited by Raffaele Petruzzi, Gianmarco Cottani, Michael Lang., 2021. - 13 p) (Введено оглавление). - Текст : электронный.Fundamentals of Transfer Pricing : Industries, Regions, New Technologies, and Other Topics / editor.: R. Petruzzi [et al.], 2022. - 16 p). - Текст : электронный.
Fundamentals of transfer pricing : general topics and specific transactions / edited by Raffaele Petruzzi, Gianmarco Cottani, Michael Lang., 2021. - 13 p) (Введено оглавление). - Текст : электронный.Transfer Pricing Developments Around the World 2021, 2021. - 4 p). - Текст : электронный.Fundamentals of Transfer Pricing : Industries, Regions, New Technologies, and Other Topics / editor.: R. Petruzzi [et al.], 2022. - 16 p). - Текст : электронный.
Просмотр издания