by
This book presents the complex area of transfer pricing in a clear and structured way by means of a case study. The case study involves cross-border transactions of a fictive company group. Every chapter includes specific aspects relating to the initial case. The authors base the case-solving on OECD Transfer Pricing Guidelines for Multinational Enterprises with multiple references made to German tax law. It is the aim of the book to introduce beginners in to the basics of transfer prices for tax purposes. In principle everything could be reduced to a globally unified standard: the arm's length principle. The book grants the reader an entertaining, practical and structured introduction into the world of transfer pricing giving the necessary orientation and at the same time raising awareness which can also be supportive for advanced practitioners. Table of Contents: 1. Introduction - the arm's length principle 2. The first step: Value Chain Analysis 3. Transfer Pricing Methods 4. Comparability Analysis 5. Supply of materials 6. Intangibles 7. Services 8. Cost Sharing Arrangements 9. Cost Contribution Arrangements 10. Business restructuring/transfer of functions 11. Financial Transactions 12. Tax challenges arising from the digitalisation of the economy 13. Permanent Establishments 14. Obligation to cooperate - Transfer pricing documentation 15. Country-by-Country Reporting 16. Litigation, dispute avoidance and resolution
Publisher : NWB Verlag; 1. Auflage; Online-Nutzung inklusive (19 August 2021)
Language : English
Paperback : 353 pages
ISBN-10 : 348268121X
ISBN-13 : 978-3482681219
1、本站所有分享材料(数据、资料)均为网友上传,如有侵犯您的任何权利,请您第一时间通过微信(lib99net)、QQ(24661067)、电话(17898078618)联系本站,本站将在24小时内回复您的诉求!谢谢!
2、本站所有商品,除特殊说明外,均为(电子版)Ebook,请购买分享内容前请务必注意。特殊商品有说明实物的,按照说明为准。
1、自动:在上方保障服务中标有自动发货的宝贝,拍下后,将会自动收到来自卖家的宝贝获取(下载)链接;
2、手动:未标有自动发货的的宝贝,拍下后,卖家会收到邮件、短信提醒,也可通过QQ或订单中的电话联系对方。
1、描述:书籍描述(含标题)与实际不一致的(例:描述PDF,实际为epub、缺页少页、版本不符等);
2、链接:部分图书会给出链接,直接链接到官网或者其他站点,以便于提示,如与给出不符等;
3、发货:手动发货书籍,在卖家未发货前,已申请退款的;
4、其他:如质量方面的硬性常规问题等。
注:经核实符合上述任一,均支持退款,但卖家予以积极解决问题则除外。交易中的商品,卖家无法对描述进行修改!
1、在未购买下前,双方在QQ上所商定的内容,亦可成为纠纷评判依据(商定与描述冲突时,商定为准);
2、在宝贝同时有网站演示与图片演示,且站演与图演不一致时,默认按图演作为纠纷评判依据(特别声明或有商定除外);
3、在没有"无任何正当退款依据"的前提下,写有"一旦售出,概不支持退款"等类似的声明,视为无效声明;
4、虽然交易产生纠纷的几率很小,但请尽量保留如聊天记录这样的重要信息,以防产生纠纷时便于网站工作人员介入快速处理。