Descrizione
Including expert commentary and UK guidance, this second edition comprehensively outlines the general UK principles of transfer pricing and includes matrices of pricing. Contents include: what is it and why does it matter? * OECD and legislative principles (theory) * tangible goods transactions * intra-group services * financing transactions * intangibles * global trading and the allocation of profits to permanent establishment * transfer pricing planning * documentation * eliminating double taxation * practical difficulties, with arm's length pricing and transfer pricing planning.
Dettagli del libro
Formato
Brossura
Pagine
452 pagine
Lingua
Inglese
Pubblicato
May 31, 2013
Editore
Bloomsbury Professional
ISBN-10
1847663966
ISBN-13
9781847663962