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FUNDAMENTALS OF INTERNATIONAL TRANSFER PRICING IN LAW AND ECONOMICSPDF|Epub|txt|kindle电子书版本网盘下载
- 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