000 02271nam a2200385 i 4500
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008 191028s2020 sz ob 000 0 eng d
020 _a3030250857
024 7 _a10.1007/978-3-030-25085-0
_2doi
040 _aMiAaPQ
_beng
_erda
_epn
_cUEV
_dMiAaPQ
050 _aHD2753
_b.T74 2020 EB
082 0 4 _a657
_223
100 1 _aTreidler, Olivier,
_eauthor
245 1 0 _aTransfer pricing in one lesson :
_ba practical guide to applying the arm's length principle in intercompany transactions
_cOlivier Treidler
250 _a1st ed. 2020
264 1 _aCham, Switzerland
_bSpringer
_c[2020]
300 _a1 online resource (XI, 138 p.)
_b37 illus., 14 illus. in color.
336 _atext
_btxt [
_2rdacontent]
337 _acomputer
_bc [
_2rdamedia]
338 _aonline resource
_bcr [
_2rdacarrier]
490 1 _aManagement for Professionals
504 _aIncludes bibliographical references
505 0 _aIntroduction -- The Lesson -- Applying The Lesson to Basic Transactions -- Applying The Lesson to More Complex Transactions -- Documentation and Tax Audits -- Closing Remarks - A Kind Word to Tax Auditors and Policymakers
520 _aThis book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes the reader with the basic concepts without getting sidetracked by tax law. In turn, the book draws on case studies to demonstrate the identification and application of appropriate transfer pricing methods for the most common intercompany transactions. The intuitive step-by-step guidance, together with integrated Excel-based tools, will equip the reader to ensure compliance with the arms length principle and thus to minimize tax risk. Based on the post-BEPS OECD Guidelines, the books content is applicable to a global context
650 0 _aTransfer pricing
655 4 _aElectronic books
776 _z3-030-25084-9
856 4 0 _uhttps://go.openathens.net/redirector/universidadeuropea.es?url=http://doi.org/10.1007/978-3-030-25085-0
_zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942 _2lcc
_cLE
998 _db