Transfer pricing and the arm's length principle after beps
Auteur :
Collier, Richard / Andrus, Joseph L.
Éditeur :
Oxford University Press
ISBN :
9780198802914
Date de publication :
17 août 2017
Dimensions :
25,3 x 17,8 x 2,3 cm
Poids :
742 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
In this detailed and up-to-date publication on the laws of transfer pricing, the authors analyse the impact of the Base Erosion and Profit Shifting (BEPS) project and consider the future for the 'arm's length principle' as a basis for future transfer pricing determinations. This is the essential book on a topical and often controversial subject.