Код товара: 31905670
Tax implications of transfer pricing use: Transfer pricing regulation in the world, European union and #1

Tax implications of transfer pricing use: Transfer pricing regulation in the world, European union and Republic Croatia

Тип книги:
Издательство
LAP Lambert Academic Publishing
Год выпуска
2014
Тип обложки
Мягкая обложка
Тип книги
Книга на иностранном языке
Автор на обложке
Emil Setic
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О книге

Transfer pricing in related party transactions, represents one of the hottest areas in the multinational tax management and tax evasion. It?s different from prices that are arranged between unrelated
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Описание

Transfer pricing in related party transactions, represents one of the hottest areas in the multinational tax management and tax evasion. It?s different from prices that are arranged between unrelated companies. TP are used in profit transferring for minimizing tax burdening and maximizing consolidated profits. In 1995. OECD established TP guidelines for multinational companies and tax administrations. The major possibilities for TP strategies are in the field of intangibles, intra - group services, business restructuring and tax havens. Worldwide, the focus is on their audit and control (North and Latin America, Asia - Pacific). Developing countries consider preconditions that they must satisfy for successful implementation of TP legislation. In the EU Joint TP forum works on consensus principle in order to resolve transfer pricing practical problems. The EU legislation has prescribed structure of harmonized documentation. Elimination of it?s effects on EU level was attempted to be resolved by adopting consolidated corporate tax base. Transfer prices can?t be cancelled, so the problem globally still exists and because of it?s nature, it represents more ?art? than an exact science.

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Transfer pricing regulation in the world, European union and Republic Croatia

Характеристики

Издательство
LAP Lambert Academic Publishing
Год выпуска
2014
Тип обложки
Мягкая обложка
Тип книги
Книга на иностранном языке
Автор на обложке
Emil Setic
Тип издания
Отдельное издание
Формат издания
150x220
Количество страниц
214
Язык издания
Английский
ISBN
978-3-659-52848-4
Вес в упаковке, г
185
Информация о технических характеристиках, комплекте поставки, стране изготовления, внешнем виде и цвете товара носит справочный характер и основывается на последних доступных к моменту публикации сведениях

Издательства

  • LAP Lambert Academic Publishing Издательство