001446656 000__ 03223cam\a2200505Ia\4500
001446656 001__ 1446656
001446656 003__ OCoLC
001446656 005__ 20230310004010.0
001446656 006__ m\\\\\o\\d\\\\\\\\
001446656 007__ cr\un\nnnunnun
001446656 008__ 220512s2022\\\\sz\\\\\\ob\\\\000\0\eng\d
001446656 019__ $$a1316777119$$a1317326848$$a1319215983
001446656 020__ $$a9783030938895$$q(electronic bk.)
001446656 020__ $$a3030938891$$q(electronic bk.)
001446656 020__ $$z3030938883
001446656 020__ $$z9783030938888
001446656 0247_ $$a10.1007/978-3-030-93889-5$$2doi
001446656 035__ $$aSP(OCoLC)1316698692
001446656 040__ $$aYDX$$beng$$cYDX$$dGW5XE$$dEBLCP$$dOCLCF$$dUKAHL$$dOCLCQ
001446656 049__ $$aISEA
001446656 050_4 $$aHD62.45
001446656 08204 $$a338.5/2$$223/eng/20220525
001446656 1001_ $$aIgnat, Ioana.
001446656 24510 $$aTransfer pricing in manufacturing :$$ban analysis of the OECD guidelines /$$cIoana Ignat.
001446656 260__ $$aCham, Switzerland :$$bSpringer,$$c2022.
001446656 300__ $$a1 online resource
001446656 4901_ $$aContributions to finance and accounting
001446656 504__ $$aIncludes bibliographical references.
001446656 5050_ $$aChapter 1. Short History of the Transfer Pricing Concept and Interesting Concerns in Relation to it -- Chapter 2. Transfer Pricing Regulations An International Approach -- Chapter 3. How to Perform a Transfer Pricing Analysis in Case of Manufacturing Entities -- Chapter 4. Recent Disputes from the Manufacturing Industry Regarding the Transfer Pricing Analysis.
001446656 506__ $$aAccess limited to authorized users.
001446656 520__ $$aTransfer pricing is considered a new and complex concept in terms of guidelines and regulations. In this context, more and more academics and tax professionals are interested in understanding the mechanism of a transfer pricing analysis. The main objective of the book is to help them in this process by presenting in a practical approach (using case studies and schemes) and in accordance with the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations the way in which are operating the basic transfer pricing elements. Moreover, considering that the manufacturing sector is the chief wealth-producing sector of the global economy, the book illustrates complete transfer pricing analyses applicable for manufacturing transactions (using Orbis database). In the end, the book presents some recent disputes between manufacturing entities and tax authorities in relation to the transfer pricing analysis for manufacturing transactions. Chapter TAMSAT is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.
001446656 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed May 25, 2022).
001446656 650_0 $$aTransfer pricing.
001446656 650_0 $$aTransfer pricing$$xLaw and legislation.
001446656 650_0 $$aManufacturing industries$$xPrices.
001446656 655_0 $$aElectronic books.
001446656 7001_ $$aIonescu-Feleagă, Liliana.
001446656 77608 $$iPrint version: $$z3030938883$$z9783030938888$$w(OCoLC)1286798427
001446656 830_0 $$aContributions to finance and accounting.
001446656 852__ $$bebk
001446656 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-030-93889-5$$zOnline Access$$91397441.1
001446656 909CO $$ooai:library.usi.edu:1446656$$pGLOBAL_SET
001446656 980__ $$aBIB
001446656 980__ $$aEBOOK
001446656 982__ $$aEbook
001446656 983__ $$aOnline
001446656 994__ $$a92$$bISE