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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| Định dạng: | Sách |
| Ngôn ngữ: | Vietnamese |
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Springer
2022
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| Truy cập trực tuyến: | https://dlib.phenikaa-uni.edu.vn/handle/PNK/5339 |
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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 |
8.891145 |