Fundamentals of international transfer pricing in law and economics

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fundamentals of international transfer pricing in law and economics

Fundamentals of International Transfer Pricing in Law and Economics by Kai A. Konrad

The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm s length standard for the determination of transfer prices is under increasing pressure.
Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights.
With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
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Published 19.01.2019

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Konrad Hrsg. Taxation of multinational corporate groups is a complex undertaking that has become a major concern in the academic and political debate on the future of international taxation. At the centre of current debates lies the determination of transfer prices between related companies. In a recently published book, a number of outstanding experts now focus for the first time on the fundamentals of international transfer pricing from an interdisciplinary legal and economic perspective. The book offers the reader a concise presentation and analysis of transfer pricing in the international tax arena.

It seems that you're in Germany. We have a dedicated site for Germany. The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.

The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors. Skip to main content Skip to table of contents.

The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation.
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