Op werkdagen voor 23:00 besteld, morgen in huis Gratis verzending vanaf €20
,

Global Transfer Pricing

Principles and Practice

Paperback Engels 2019 9781526511218
Verwachte levertijd ongeveer 8 werkdagen

Samenvatting

Now in its fourth edition, Global Transfer Pricing: Principles and Practices continues to provide a straightforward and accessible introduction to this complex and increasingly important area of business taxation. It offers readers an overall view of transfer pricing as it is practised today, including the 2017 changes to OECD transfer pricing guidance following the Base Erosion and Profit Shifting (BEPS) initiative. In addition to the theory of transfer pricing, this practical handbook explains how to implement transfer pricing models in global multinationals, how to monitor transactions to ensure compliance and how to create transfer pricing documentation.

This new edition includes: -An update on the implementation of BEPS recommendations, including artificial avoidance or permanent establishment status and prevention of treaty abuse-Implementation of transfer pricing documentation and country-by-country reporting-Additional case law references Chapter updates include: -Chapter 5 'Financing' has been updated to include commentary on the OECD discussion draft on transfer pricing aspects of financial transactions, including treasury function, guarantee fees and captive insurance-Chapter 7 'Profit Split' has been expanded to cover new guidance on profit split and the recent trend towards the use of this transfer pricing methodology-The 'UK' chapter includes new content on interest restriction rules and transfer pricing, penalties for non-compliance, rules governing the conduct of transfer pricing audits and also Brexit considerations-A new chapter has been added on 'The Attribution of Profits to Permanent Establishments' to cover Articles 7 and 9 of the OECD Model Tax Treaty

Specificaties

ISBN13:9781526511218
Taal:Engels
Bindwijze:paperback
Aantal pagina's:312
Druk:4
Verschijningsdatum:25-7-2019
ISSN:

Lezersrecensies

Wees de eerste die een lezersrecensie schrijft!

Geef uw waardering

Zeer goed Goed Voldoende Matig Slecht

Managementboek Top 100

Rubrieken

Populaire producten

    Personen

      Trefwoorden

        Global Transfer Pricing