Author:
Publisher:
ISBN:
Category :
Languages : nl
Pages :
Book Description
Cahiers de droit fiscal international. 54-60b
Cahiers de Droit Fiscal International
Author: International Fiscal Association
Publisher: Springer
ISBN: 9789041114303
Category : Business & Economics
Languages : en
Pages : 0
Book Description
Publisher: Springer
ISBN: 9789041114303
Category : Business & Economics
Languages : en
Pages : 0
Book Description
Cahiers de droit fiscal international
Tax Problems of the Liquidation of Corporations
Author: International Fiscal Association Staff
Publisher: Springer
ISBN: 9789065443090
Category : Business & Economics
Languages : en
Pages : 526
Book Description
Publisher: Springer
ISBN: 9789065443090
Category : Business & Economics
Languages : en
Pages : 526
Book Description
Cahiers de Droit Fiscal Internatiional
Author: International Fiscal Association Staff
Publisher: Springer
ISBN: 9789041118318
Category : Business & Economics
Languages : en
Pages : 648
Book Description
Publisher: Springer
ISBN: 9789041118318
Category : Business & Economics
Languages : en
Pages : 648
Book Description
Transfer Pricing and the Arm's Length Principle in International Tax Law
Author: Jens Wittendorff
Publisher: Kluwer Law International B.V.
ISBN: 9041132708
Category : Law
Languages : en
Pages : 914
Book Description
The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.
Publisher: Kluwer Law International B.V.
ISBN: 9041132708
Category : Law
Languages : en
Pages : 914
Book Description
The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.
Cahiers de Droit Fiscal International:Limits on the Use of Low-Tax Regimes by Multinational Business: Current Measures and Emerging Trends
Author: International Fiscal Association Ifa Staff
Publisher: Springer
ISBN: 9789041116383
Category : Business & Economics
Languages : en
Pages : 960
Book Description
Publisher: Springer
ISBN: 9789041116383
Category : Business & Economics
Languages : en
Pages : 960
Book Description
Cahiers de droit fiscal international
Author:
Publisher:
ISBN:
Category : Finance
Languages : de
Pages :
Book Description
Vols. for 1939- include reports and proceedings of the 1st- International Tax Congress.
Publisher:
ISBN:
Category : Finance
Languages : de
Pages :
Book Description
Vols. for 1939- include reports and proceedings of the 1st- International Tax Congress.