Transfer pricing in a post-BEPS world by edited by Michael Lang, Alfred Storck, Raffaele Petruzzi,Kluwer Law International B.V., Michael Lang, Alfred Storck, Raffaele Petruzzi, Global Transfer Pricing Conference ISBN 9789041167101, 9041167102 instant download

Transfer pricing in a post-BEPS world by edited by Michael Lang, Alfred Storck, Raffaele Petruzzi,Kluwer Law International B.V., Michael Lang, Alfred Storck, Raffaele Petruzzi, Global Transfer Pricing Conference ISBN 9789041167101, 9041167102 instant download

Eucotax Series On European Taxation Volume 50 The Oecd's Base Erosion And Profit Shifting (beps) Project Promises To Make Effective Inroads Into The Much Criticized Corporate Tax Strategy Known As Aggressive Transfer Pricing, Whereby The Profitability Of Subsidiaries In Different Jurisdictions Is Managed Via Mispricing With The Intent Of Minimizing The Corporation's Overall Tax Burden. Although The Oecd Beps Project Is An Ongoing Endeavor, Its Accomplishments To Date And Developing Trends Are Discernible. This Book, Including Contributions By Outstanding And Renowned Transfer Pricing Experts Both From Practice And Academia, Analyses These Trends, And Proposes Reforms Which Would Ensure That Transfer Pricing Outcomes Are Better Aligned With Economic Activities And Value Creation, Which Achieves A More Equitable Distribution Of Profits Among Different Countries. Each Chapter Is Dedicated To Specific Sections Of The Oecd's Beps Action Plan. Among The Topics And Issues Covered Are The Following: Arm's Length Principle And Its Ongoing Development; Allocation Of Risk And Recharacterization; Intangibles (both License Model And Cost Contribution Arrangements); Interest Deductions And Intra-group Financing; Low Value-adding Services; Commissionaire Arrangements And Low-risk Distributors; Attribution Of Profits To Permanent Establishments; Documentation Requirements (including Country-by-country Reporting). Within These Topics, Measures To Identify The Commercial And Financial Relationships Inside Multinational Enterprises, To Accurately Delineate Actual Transactions, As Well As Guidance On Defining Risk And Its Allocation Among Entities Of A Multinational Enterprise Are Discussed. The Book Is Based On Papers Presented And Discussed At The First Global Transfer Pricing Conference Hosted In February 2016 By The Wu Transfer Pricing Center At The Institute For Austrian And International Tax Law At Wu (vienna University Of Economics And Business). The Most Up-to-date And…