Fundamentals of International Transfer Pricing in Law and Economics

• Corporate Author: SpringerLink (Online service)
• Other Authors: Schön, Wolfgang (Editor), Konrad, Kai A. (Editor)
• Format: Electronic eBook
• Language: English
• Published: Berlin, Heidelberg : Springer Berlin Heidelberg, 2012.
• Series: MPI Studies in Tax Law and Public Finance ; 1
• Subjects: Law.; Private international law.; Conflict of laws.; International law.; Comparative law.; Trade.; Public finance.; Law and economics.; International Economic Law, Trade Law.; Public Economics.; Private International Law, International & Foreign Law, Comparative Law.; Law and Economics.

The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodi...

Table of Contents:

• From the contents: The Roles and Functions of Transfer Pricing in Organisations
• The OECD Approach to Transfer Pricing
• Transfer Pricing in Practice
• Separate Accounting, Profit Split and Formulary Apportionment.