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MPI Studies in Tax Law and Public Finance, 1 Fundamentals of International Transfer Pricing in Law and Economics (February 2012)

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 bod...

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Main Author: Schon, Kai A.
Format: Book
Language:Vietnamese
Published: Springer 2022
Subjects:
Tax Law and Public Finance
Online Access:https://dlib.phenikaa-uni.edu.vn/handle/PNK/5339
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spelling oai:localhost:PNK-53392022-08-17T06:34:07Z MPI Studies in Tax Law and Public Finance, 1 Fundamentals of International Transfer Pricing in Law and Economics (February 2012) Schon, Kai A. Tax Law and Public Finance 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 bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. 2022-03-30T09:17:36Z 2022-03-30T09:17:36Z 2012 Book https://dlib.phenikaa-uni.edu.vn/handle/PNK/5339 vi application/pdf Springer
institution Digital Phenikaa
collection Digital Phenikaa
language Vietnamese
topic Tax Law and Public Finance
spellingShingle Tax Law and Public Finance
Schon, Kai A.
MPI Studies in Tax Law and Public Finance, 1 Fundamentals of International Transfer Pricing in Law and Economics (February 2012)
description 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 bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights.
format Book
author Schon, Kai A.
author_facet Schon, Kai A.
author_sort Schon, Kai A.
title MPI Studies in Tax Law and Public Finance, 1 Fundamentals of International Transfer Pricing in Law and Economics (February 2012)
title_short MPI Studies in Tax Law and Public Finance, 1 Fundamentals of International Transfer Pricing in Law and Economics (February 2012)
title_full MPI Studies in Tax Law and Public Finance, 1 Fundamentals of International Transfer Pricing in Law and Economics (February 2012)
title_fullStr MPI Studies in Tax Law and Public Finance, 1 Fundamentals of International Transfer Pricing in Law and Economics (February 2012)
title_full_unstemmed MPI Studies in Tax Law and Public Finance, 1 Fundamentals of International Transfer Pricing in Law and Economics (February 2012)
title_sort mpi studies in tax law and public finance, 1 fundamentals of international transfer pricing in law and economics (february 2012)
publisher Springer
publishDate 2022
url https://dlib.phenikaa-uni.edu.vn/handle/PNK/5339
_version_ 1751856276258684928
score 8.880075

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