LEADER 01000nam0-2200337 --450 001 9910419959303321 005 20201009132058.0 010 $a978-88-255-2572-4 100 $a20201009d2019----km y0itay50 ba 101 0 $aita$cita 102 $aIT 105 $aa 001yy 200 1 $aCome creare un franchising di successo$fSimone Sassetti, Marisa Ciarlo, Pietro Costa 210 $aCanterano$cAracne$d2019 215 $a132 p.$cill.$d21 cm 225 1 $aA13 320 $aContiene bibl. (pp. 129-132) 610 0 $aFranchising 610 0 $aVendita$aOrganizzazione 610 0 $aVendite$aGestione 676 $a658.8708$v22$zita 700 1$aSassetti,$bSimone$0788460 701 1$aCosta,$bPietro$f<1981- >$0788807 701 1$aCiarlo,$bMarisa$0788808 801 0$aIT$bUNINA$gREICAT$2UNIMARC 901 $aBK 912 $a9910419959303321 952 $aVI C 1179$b972/2020$fFSPBC 959 $aFSPBC 996 $aCome creare un franchising di successo$91758723 997 $aUNINA LEADER 01669nam a22003251i 4500 001 991002238229707536 005 20030708111729.0 008 030925s1889 fr |||||||||||||||||lat 035 $ab12261312-39ule_inst 035 $aARCHE-030890$9ExL 040 $aBiblioteca Interfacoltà$bita$cA.t.i. Arché s.c.r.l. 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Migne editorem,$c1889 300 $av. ;$c28 cm 440 0$aPatrologiae cursus completus seu bibliotheca universalis integra commoda oeconomica omnium SS. patrum doctorum scriptorumque ecclesiasticorum sive Latinorum sive Graecorum.$nSeries secunda,$pPatrologiae ;$v159 500 $aIn testa al fornt.: Saeculum XII 650 4$aChiesa$xStoria$xSec. 12. $xFonti 650 4$aCristianesimo$xStoria$xSec. 12. $xFonti 650 4$aTeologia$xMedioevo$xFonti 700 0 $aEadmerus :$cCantuariensis$d 700 1 $aGerberon, Gabriel 907 $a.b12261312$b02-04-14$c08-10-03 912 $a991002238229707536 945 $aLE002 P.L. 159$cV. 2$g1$i2002000497321$lle002$o-$pE0.00$q-$rn$so $t0$u0$v0$w0$x0$y.i12651862$z08-10-03 996 $aS. Anselmi ex Beccensi abbate Cantuariensis archiepiscopi Opera omnia$91381603 997 $aUNISALENTO 998 $ale002$b08-10-03$cm$da $e-$flat$gfr $h0$i1 LEADER 04148nam 22006133 450 001 9910795104903321 005 20211124171612.0 010 $a90-8722-730-2 035 $a(MiAaPQ)EBC6805077 035 $a(Au-PeEL)EBL6805077 035 $a(CKB)19421988500041 035 $a(EXLCZ)9919421988500041 100 $a20211119d2021 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTransfer pricing and intra-group financing $ethe entangled worlds of financial markets and transfer pricing /$fAnuschka Bakker and Sharvari Kale 205 $a2nd revised edition. 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2021. 210 4$d©2021. 215 $a1 online resource (933 pages) 311 08$aPrint version: Bakker, Anuschka Transfer Pricing and Intra-Group Financing: the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition Amsterdam : IBFD Publications USA, Incorporated,c2021 9789087227296 330 $aSince the publication of the first edition of the book in 2012, numerous changes have taken place in the world of intra-group financing and transfer pricing. This topic has received considerable attention from MNEs, tax authorities and tax practitioners following the release of the OECD and UN guidance along with developments arising from the BEPS Project on this topic, and this interest is only expected to increase in the future. Intra-group financing transactions constitute a significant part of transactions occurring within MNEs. Furthermore, due to the economic crises and changing market circumstances, cash management within an MNE has become essential, leading to an increased reliance on intra-group funding.The updated edition of the book contains country chapters that detail the transfer pricing consequences of financial instruments (e.g. loans, guarantee fees, cash pooling, factoring and leasing) and present practical ideas on how to build a transfer pricing policy for these transactions. New chapters are included on (i) treasury functions, discussing the role and importance of treasury within MNEs and possible treasury operating models; (ii) accurate delineation; (iii) the OECD guidance, the UN guidance, the interplay with other BEPS actions, and EU developments; (iv) the credit rating landscape, including a three-step approach to determine credit ratings; (v) various step approaches to determine arm's length remuneration for the most common intra-group financing transactions; and (vi) a roadmap on designing, implementing and sustaining robust intra-group financing structures and transfer pricing policies.This book is an invaluable resource for tax practitioners, tax lawyers, tax managers, tax directors of corporations, corporate treasurers and tax authorities, in all facets of transfer pricing and intra-group financing. Practical tools, checklists, roadmaps and step approaches to address, substantiate and price intercompany financial transactions are provided in the book. 606 $aPrix de transfert$9fre$2ECLAS 606 $aFiscalité$9fre$2ECLAS 606 $aArbitrage international$9fre$2ECLAS 606 $aAide de l'Etat$9fre$2ECLAS 606 $aeconomic model$9eng$2EUROVOC 606 $aexchange rate$9eng$2EUROVOC 606 $ainternational arbitration$9eng$2EUROVOC 606 $atransfer pricing$9eng$2EUROVOC 606 $aState aid$9eng$2EUROVOC 606 $atax system$9eng$2EUROVOC 615 7$aPrix de transfert 615 7$aFiscalité 615 7$aArbitrage international 615 7$aAide de l'Etat 615 7$aeconomic model 615 7$aexchange rate 615 7$ainternational arbitration 615 7$atransfer pricing. 615 7$aState aid 615 7$atax system 700 $aBakker$b Anuschka$01536049 701 $aKale$b Sharvari$01536050 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910795104903321 996 $aTransfer pricing and intra-group financing$93784506 997 $aUNINA