Fundamentals of international transfer pricing in law and economics /
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| Imprint: | Berlin ; Heidelberg : Springer, c2012. |
|---|---|
| Description: | xiii, 304 p. ; 25 cm. |
| Language: | English |
| Series: | MPI studies in tax law and public finance ; v. 1 MPI studies in tax law and public finance ; v. 1. |
| Subject: | |
| Format: | Print Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/8833483 |
MARC
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| 245 | 0 | 0 | |a Fundamentals of international transfer pricing in law and economics / |c Wolfgang Schön, Kai A. Konrad (editors). |
| 260 | |a Berlin ; |a Heidelberg : |b Springer, |c c2012. | ||
| 300 | |a xiii, 304 p. ; |c 25 cm. | ||
| 336 | |a text |b txt |2 rdacontent |0 http://id.loc.gov/vocabulary/contentTypes/txt | ||
| 337 | |a unmediated |b n |2 rdamedia |0 http://id.loc.gov/vocabulary/mediaTypes/n | ||
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| 490 | 1 | |a MPI studies in tax law and public finance ; |v v. 1 | |
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | 0 | |t Transfer pricing in multinational corporations : an integrated management- and tax perspective / |r Moritz Hiemann and Stefan Reichelstein -- |t Comment on Hiemann and Reichelstein : "Transfer pricing in multinational corporations : an integrated management- and tax perspective" / |r Norbert Herzig -- |t Multiple roles of transfer prices : one vs. two books / |r Søren Bo Nielsen and Pascalis Raimondos-Møller -- |t Transfer pricing : business incentives, international taxation and corporate law / |r Wolfgang Schön -- |t Soft law, hard realities and pragmatic suggestions : critiquing the OECD transfer pricing guidelines / |r Jinyan Li -- |t The OECD approach to transfer pricing : a critical assessment and proposal / |r Hagen Luckhaupt, Michael Overesch, and Ulrich Schreiber -- |t OECD guidelines : causes and consequences / |r Michael C. Durst -- |t Reflecting on the "arm's length principle" : what is the "principle"? : Where next? / |r J. Scott Wilkie -- |t Credit ratings and the debt-related costs for a subsidiary of a multinational firm / |r Thomas Horst -- |t Transfer pricing in the courts : a cross-country comparison / |r Julie Roin -- |t Comments on Julie Roin : "Transfer pricing in the courts : a cross-country comparison" / |r Andreas Oestreicher -- |t Assessing the normative differences between formula apportionment and separate accounting / |r Thomas A. Gresik -- |t Profit split, the future of transfer pricing? : Arm's length principle and formulary apportionment revisited from a theoretical and a practical perspective / |r Heinz-Klaus Kroppen, Roman Dawid, and Richard Schmidtke -- |t 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" / |r Marco Runkel. |
| 650 | 0 | |a Transfer pricing |x Taxation |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh87006581 | |
| 650 | 7 | |a Transfer pricing |x Taxation |x Law and legislation. |2 fast |0 http://id.worldcat.org/fast/fst01154634 | |
| 655 | 7 | |a Conference papers and proceedings. |2 fast |0 http://id.worldcat.org/fast/fst01423772 | |
| 700 | 1 | |a Konrad, Kai Andreas. |0 http://id.loc.gov/authorities/names/n92106011 | |
| 700 | 1 | |a Schön, Wolfgang, |d 1961- |0 http://id.loc.gov/authorities/names/n2004150588 |1 http://viaf.org/viaf/43700371/ | |
| 790 | 1 | |a Roin, Julie A., |d 1955- | |
| 830 | 0 | |a MPI studies in tax law and public finance ; |v v. 1. | |
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