Transfer Pricing in a Post-BEPS World
Language: en
Pages: 242
Authors: Michael Lang
Categories: Law
Type: BOOK - Published: 2016-04-20 - Publisher: Kluwer Law International B.V.

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The OECD’s Base Erosion and Profit Shifting (BEPS) project promises to make effective inroads into the much criticized corporate tax strategy known as aggress
Transfer Pricing Risks Post-BEPS: A Practical Guide
Language: en
Pages: 256
Authors: Fabrizio Lolliri
Categories: Risk assessment
Type: BOOK - Published: 2017-12-12 - Publisher: Tolley

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Transfer pricing has never had as much media exposure as last year and keeps showing up on the headlines of all major newspapers and other media. Political pres
Substance in Transfer Pricing in a Post-BEPS World and Beyond
Language: en
Pages:
Authors: R. Petruzzi
Categories:
Type: BOOK - Published: 2020 - Publisher:

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In this article, the authors examine the notion of substance for transfer pricing purposes in the pre- and post-BEPS era and provide some considerations in ligh
Tax Sovereignty in the BEPS Era
Language: en
Pages: 338
Authors: Sergio André Rocha
Categories: Law
Type: BOOK - Published: 2016-04-24 - Publisher: Kluwer Law International B.V.

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The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of glo
Transfer Pricing Aspects of Transactions with Marketing Intangibles in a Post-BEPS World
Language: en
Pages:
Authors: A. Fedi
Categories:
Type: BOOK - Published: 2019 - Publisher:

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This article analyses the different types of marketing intangibles and their features and examines the intra-company transactions and contractual arrangements i