Transfer Pricing and the Arm's Length Principle After BEPS

Autor

Richard Collier

Editura

Oxford University Press

An publicare

2017

Nr. Pagini

336

ISBN

9780198802914

Categorii

In Limbi Străine Business Economie Științe Umaniste Stiinte

Descriere

In this detailed and up-to-date publication on the laws of transfer pricing, the authors analyse the impact of the Base Erosion and Profit Shifting (BEPS) project and consider the future for the 'arm's length principle' as a basis for future transfer pricing determinations. This is the essential book on a topical and often controversial subject.