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Record Nr. |
UNINA9910814249703321 |
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Autore |
Feinschreiber Robert |
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Titolo |
Transfer pricing handbook : guidance on the OECD regulations / / Robert Feinschreiber, Margaret Kent |
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Pubbl/distr/stampa |
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Hoboken, N.J., : Wiley, 2012 |
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ISBN |
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1-119-20365-1 |
1-283-54253-6 |
9786613854988 |
1-118-37657-9 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (449 p.) |
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Collana |
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Wiley corporate F&A series |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Transfer pricing - Taxation |
Transfer pricing - Taxation - Law and legislation |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Preface -- Basic transfer pricing standards -- Introduction -- Arm's length principle -- Arm's length range -- Safe harbor simplification -- About the authors -- Index. |
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Sommario/riassunto |
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Learn OECD guidance on business taxation in multiple countries A business that is not aware of all of its exposure to the tax policy of each country in which it does business may find itself paying more in taxes that the share of profit it generates. The Organisation for Economic Co-operation and Development (OECD) seeks to reduce the risk of business taxation in multiple countries. Transfer Pricing Handbook explores how countries can apply the OECD Guidelines to tax businesses that conduct their endeavors in more than one country. It is the ultimate comprehensive guide for com |
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