Transfer Pricing and the Arm's Length Principle in International Tax Law
- Criticism of the Works of Novelists, Poets, Playwrights, Short-Story Writers, and Other Creative Writers Who Liv
- Format
- Bog, hardback
- Engelsk
- 880 sider
- Indgår i serie
Normalpris
Medlemspris
- Du sparer kr. 60,00
- Fri fragt
-
Leveringstid: 7-12 Hverdage (Sendes fra fjernlager) Forventet levering: 17-03-2026
- Kan pakkes ind og sendes som gave
Beskrivelse
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.
Detaljer
- SprogEngelsk
- Sidetal880
- Udgivelsesdato06-08-2010
- ISBN139789041132703
- Forlag Kluwer Law International
- FormatHardback
- Udgave0
Størrelse og vægt
10 cm
Anmeldelser
Vær den første!