《FUNDAMENTALS OF INTERNATIONAL TRANSFER PRICING IN LAW AND ECONOMICS》PDF下载

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  • 作  者:KAI
  • 出 版 社:SPRINGER
  • 出版年份:2012
  • ISBN:
  • 页数:304 页
图书介绍:

Part 1: The Roles and Functions of Transfer Pricing in Organisations 3

Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective&Moritz Hiemann and Stefan Reichelstein 3

Comment on Hiemann and Reichelstein: “Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective”&Norbert Herzig 19

Multiple Roles of Transfer Prices: One vs.Two Books&Soren Bo Nielsen and Pascalis Raimondos-Moller 25

Transfer Pricing - Business Incentives, International Taxation and Corporate Law&Wolfgang Schon 47

Part 2: The OECD Approach to Transfer Pricing 71

Soft Law, Hard Realities and Pragmatic Suggestions: Critiquing the OECD Transfer Pricing Guidelines&Jinyan Li 71

The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal&Hagen Luckhaupt, Michael Overesch and Ulrich Schreiber 91

OECD Guidelines: Causes and Consequences&Michael C.Durst 123

Reflecting on the “Arm’s Length Principle”: What is the “Principle”? Where Next?&J.Scott Wilkie 137

Part 3: Transfer Pricing in Practice 159

Credit Ratings and the Debt-related Costs for a Subsidiaryof a Multinational Firm&Thomas Horst 159

Transfer Pricing in the Courts: A Cross-Country Comparison&Julie Roin 185

Comments on Julie Roin: “Transfer Pricing in the Courts: A Cross-Country Comparison”&Andreas Oestreicher 245

Part 4: Separate Accounting, Profit Split and Formulary Apportionment 257

Assessing the Normative Differences Between Formula Apportionment and Separate Accounting&Thomas A.Gresik 257

Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective&Heinz-Klaus Kroppen, Roman Dawid and Richard Schmidtke 267

In Favor of Formulary Apportionment A Comment on Kroppen/Dawid/Schmidtke: “Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective&Marco Runkel 295