Fundamentals of international transfer pricing in law and economics /
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| Imprint: | Berlin ; Heidelberg : Springer, c2012. |
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| 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 |
Table of Contents:
- Transfer pricing in multinational corporations : an integrated management- and tax perspective / Moritz Hiemann and Stefan Reichelstein
- Comment on Hiemann and Reichelstein : "Transfer pricing in multinational corporations : an integrated management- and tax perspective" / Norbert Herzig
- Multiple roles of transfer prices : one vs. two books / Søren Bo Nielsen and Pascalis Raimondos-Møller
- Transfer pricing : business incentives, international taxation and corporate law / Wolfgang Schön
- Soft law, hard realities and pragmatic suggestions : critiquing the OECD transfer pricing guidelines / Jinyan Li
- The OECD approach to transfer pricing : a critical assessment and proposal / Hagen Luckhaupt, Michael Overesch, and Ulrich Schreiber
- OECD guidelines : causes and consequences / Michael C. Durst
- Reflecting on the "arm's length principle" : what is the "principle"? : Where next? / J. Scott Wilkie
- Credit ratings and the debt-related costs for a subsidiary of a multinational firm / Thomas Horst
- Transfer pricing in the courts : a cross-country comparison / Julie Roin
- Comments on Julie Roin : "Transfer pricing in the courts : a cross-country comparison" / Andreas Oestreicher
- Assessing the normative differences between formula apportionment and separate accounting / Thomas A. Gresik
- 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
- 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.
