Unlimited

Authorized users

Can lend chapters, not whole ebooks

Transfer pricing in manufacturing : an analysis of the OECD guidelines / Ioana Ignat.

9783030938895 (electronic bk.)
3030938891 (electronic bk.)
3030938883
9783030938888

Cham, Switzerland : Springer, 2022.

English

1 online resource

10.1007/978-3-030-93889-5 doi

HD62.45

338.5/2

Transfer 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.

Includes bibliographical references.

Access limited to authorized users.

Online resource; title from PDF title page (SpringerLink, viewed May 25, 2022).

Contributions to finance and accounting.

Print version: 9783030938888

Online Resources > Ebooks
All Resources