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03548aam a2200409 i 4500 001 D1B9A7E8F11D11E79D0FC10F97128E48 003 SILO 005 20180104010254 008 161130s2016 ne b 101 0 eng 010 $a 2016479619 020 $a 9041167102 020 $a 9789041167101 035 $a (OCoLC)975175171 040 $a DLC $b eng $e rda $c DLC $d OCLCO $d YDX $d OCLCQ $d IaU-L $d SILO 042 $a pcc 050 00 $a K4550.A6 $b .G58 2016 082 04 $a 343.08/3 $2 23 111 2 $a Global Transfer Pricing Conference $n (1st : $d 2016 : $c WirtschaftsuniversitaÌt Wien) 245 10 $a Transfer pricing in a post-BEPS world / $c edited by Michael Lang, Alfred Storck, Raffaele Petruzzi. 246 3 $a Transfer pricing in a post-Base Erosion and Profit Shifting world 264 1 $a Alphen aan den Rijn, The Netherlands : $b Kluwer Law International B.V., $c [2016] 300 $a xviii, 214 pages ; $c 25 cm. 490 1 $a EUCOTAX series on European taxation, $x 1566-0737 ; $v volume 50 504 $a Includes bibliographical references and index. 505 0 $a The Arm's Length Principle : Between Legal Fiction and Economic Reality / Raffaele Petruzzi -- Risks Redefined in Transfer Pricing Post-BEPS / SeÌbastien Gonnet -- Transfer Pricing Aspects of Intangibles : The License Model / J. Scott Wilkie -- Transfer Pricing Aspects of Intangibles : The Cost Contribution Arrangement Model / Yariv Brauner -- Interest Deductions and Transfer Pricing Aspects of Intra-Group Financing / Antonio Russo -- Transfer Pricing Aspects of Low Value-Adding Services / Guglielmo Maisto -- Commissionaire Arrangements/Low Risk Distributors and Attribution of Profits to Permanent Establishments / Giammarco Cottani -- Transfer Pricing and Documentation Requirements / Christian Kaeser & Sven Bremer. 520 8 $a The OECD's Base Erosion and Profit Shifting (BEPS) project promises to make effective inroads into the much criticized corporate tax strategy known as aggressive transfer pricing, whereby the profitability of subsidiaries in different jurisdictions is 'managed' via mispricing with the intent of minimizing the corporation's overall tax burden. Although the OECD BEPS project is an ongoing endeavor, its accomplishments to date and developing trends are discernible. This book, including contributions by outstanding and renowned transfer pricing experts both from practice and academia, analyses these trends, and proposes reforms which would ensure that transfer pricing outcomes are better aligned with economic activities and value creation, which achieves a more equitable distribution of profits among different countries. 610 20 $a Organisation for Economic Co-operation and Development. $b Secretary-General. $t Action plan on base erosion and profit shifting $v Congresses. 650 0 $a Transfer pricing $x Law and legislation $x Law and legislation $v Congresses. 650 0 $a International business enterprises $x Law and legislation $x Law and legislation $v Congresses. 700 1 $a Lang, Michael, $d 1965- $e editor. $0 http://id.loc.gov/authorities/names/n92089447 700 1 $a Storck, Alfred, $d 1949- $e editor. http://id.loc.gov/authorities/names/n2014007756 700 1 $a Petruzzi, Raffaele, $d 1983- $e editor. 710 2 $a WirtschaftsuniversitaÌt Wien. $b Institut fuÌr OÌsterreichisches und Internationales Steuerrecht, $e sponsoring body. 830 0 $a EUCOTAX series on European taxation ; $v 50. 941 $a 1 952 $l OVUX522 $d 20180104031518.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=D1B9A7E8F11D11E79D0FC10F97128E48Initiate Another SILO Locator Search