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Transfer Pricing in a Post-BEPS World
Language: en
Pages: 267
Authors: Michael Lang
Categories: Law
Type: BOOK - Published: 2016-04-20 - Publisher: Kluwer Law International B.V.

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The OECD’s Base Erosion and Profit Shifting (BEPS) project promises to make effective inroads into the much criticized corporate tax strategy known as aggress
Taxation and Value Creation
Language: en
Pages:
Authors: Werner C. Haslehner
Categories: Commercial law
Type: BOOK - Published: 2021 - Publisher:

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This book examines whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framewor
Addressing Base Erosion and Profit Shifting
Language: en
Pages: 91
Authors: OECD
Categories:
Type: BOOK - Published: 2013-02-12 - Publisher: OECD Publishing

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This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl
OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
Language: en
Pages: 186
Authors: OECD
Categories:
Type: BOOK - Published: 2015-10-19 - Publisher: Org. for Economic Cooperation & Development

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The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on th
Taxing Multinationals
Language: en
Pages: 788
Authors: Lorraine Eden
Categories: Business & Economics
Type: BOOK - Published: 1998-01-01 - Publisher: University of Toronto Press

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Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.