Transfer Pricing And The Arms Length Principle In International Tax Law
Download and Read Transfer Pricing And The Arms Length Principle In International Tax Law full books in PDF, ePUB, and Kindle. Read online free Transfer Pricing And The Arms Length Principle In International Tax Law ebook anywhere anytime directly on your device. We cannot guarantee that every ebooks is available!
Transfer Pricing and the Arm's Length Principle in International Tax Law
Author | : Jens Wittendorff |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 914 |
Release | : 2010-01-01 |
Genre | : Law |
ISBN | : 9041132708 |
Download Transfer Pricing and the Arm's Length Principle in International Tax Law Book in PDF, Epub and Kindle
The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax purposes. The OECD has adopted the arm's length principle in Article 9 of its Model Income Tax Convention in order to ensure that transfer prices between members of multinational enterprises correspond to those that would have been agreed between independent enterprises under comparable circumstances. The arm's length principle provides the legal framework for governments to have their fair share of taxes, and for enterprises to avoid double taxation on their profits. This timely book contains a comparative analysis of the legal basis for the arm's length principle and the contents of the arm's length rules in US tax law as well as in the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the United States, Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden, and Norway. The book ends with an analysis of the issues associated with the application of the arm's length principle for multinational enterprises in a global economy.
Transfer Pricing and the Arm's Length Principle in International Tax Law Related Books
Pages: 914
Pages: 308
Pages: 242
Pages: 338
Pages: 336