00760nam2 2200277 450 991026554500332120180504112516.088-420-2993-920180504d1988----km y0itay50 baitaITa ac 001yyPiemontea cura di Vera Comoli MandracciRoma ; BariEditori Laterza1988260 p.ill.24x24 cmGrandi opere9900091750304033212001<<L'>>architettura popolare in Italia22Comoli,Vera39047ITUNINARICAUNIMARCBK991026554500332112.911848/2018DARSTDARSTPiemonte1505018UNINA03558oam 22004815 450 991080870830332120170214162715.010.1596/978-1-4648-0969-9(CKB)3710000001025424(MiAaPQ)EBC4790562(The World Bank)210969(US-djbf)210969(EXLCZ)99371000000102542420020129d2017 uf 0engurcn|||||||||txtrdacontentcrdamediacrrdacarrierTransfer Pricing and Developing Economies : A Handbook for Policy Makers and Practitioners /Joel CooperWashington, D.C. :The World Bank,2017.1 online resource (388 pages)Directions in Development; Directions in Development - Public Sector Governance1-4648-0969-0 1-4648-0970-4 Includes bibliographical references at the end of each chapters.Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country's potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm's length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country's tax base and raising additional revenue with investment climate considerations wherever appropriate.World Bank e-Library.Fiscal policyTaxationEconomic aspectsEconomic policyFiscal policy.TaxationEconomic aspects.Economic policy.339.52Cooper Joel627085Cooper JoelDJBFDJBFBOOK9910808708303321Transfer Pricing and Developing Economies3944973UNINA