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FUNDAMENTALS OF INTERNATIONAL TRANSFER PRICING IN LAW AND ECONOMICS2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

FUNDAMENTALS OF INTERNATIONAL TRANSFER PRICING IN LAW AND ECONOMICS
  • KAI 著
  • 出版社： SPRINGER
  • ISBN：
  • 出版时间：2012
  • 标注页数：304页
  • 文件大小：18MB
  • 文件页数：316页
  • 主题词：

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图书目录

Part 1： The Roles and Functions of Transfer Pricing in Organisations3

Transfer Pricing in Multinational Corporations： An Integrated Management- and Tax Perspective&Moritz Hiemann and Stefan Reichelstein3

Comment on Hiemann and Reichelstein： “Transfer Pricing in Multinational Corporations： An Integrated Management- and Tax Perspective”&Norbert Herzig19

Multiple Roles of Transfer Prices： One vs.Two Books&Soren Bo Nielsen and Pascalis Raimondos-Moller25

Transfer Pricing - Business Incentives， International Taxation and Corporate Law&Wolfgang Schon47

Part 2： The OECD Approach to Transfer Pricing71

Soft Law， Hard Realities and Pragmatic Suggestions： Critiquing the OECD Transfer Pricing Guidelines&Jinyan Li71

The OECD Approach to Transfer Pricing： A Critical Assessment and Proposal&Hagen Luckhaupt， Michael Overesch and Ulrich Schreiber91

OECD Guidelines： Causes and Consequences&Michael C.Durst123

Reflecting on the “Arm’s Length Principle”： What is the “Principle”？ Where Next？&J.Scott Wilkie137

Part 3： Transfer Pricing in Practice159

Credit Ratings and the Debt-related Costs for a Subsidiaryof a Multinational Firm&Thomas Horst159

Transfer Pricing in the Courts： A Cross-Country Comparison&Julie Roin185

Comments on Julie Roin： “Transfer Pricing in the Courts： A Cross-Country Comparison”&Andreas Oestreicher245

Part 4： Separate Accounting， Profit Split and Formulary Apportionment 257

Assessing the Normative Differences Between Formula Apportionment and Separate Accounting&Thomas A.Gresik257

Profit Split， the Future of Transfer Pricing？ Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective&Heinz-Klaus Kroppen， Roman Dawid and Richard Schmidtke267

In Favor of Formulary Apportionment A Comment on Kroppen/Dawid/Schmidtke： “Profit Split， the Future of Transfer Pricing？ Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective&Marco Runkel295

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