000 01419nam a22002297a 4500
999 _c2914
_d2914
005 20220720140738.0
008 220720b ||||| |||| 00| 0 eng d
020 _a9783030250874
082 _a657
_bTRE
100 _aTreidler, Oliver
_97898
245 _aTransfer pricing in one lesson: a practical guide to applying the arm's length principle in intercompany transactions
260 _bSpringer
_aSwitzerland
_c2020
300 _axi, 138 p.
365 _aEURO
_b49.99
520 _aAbout this book This 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 arm’s length principle and thus to minimize tax risk. Based on the post-BEPS OECD Guidelines, the book’s content is applicable to a global context.
650 _aTransfer pricing
_97899
650 _aTax accounting
_97900
650 _aTaxation--Law and legislation
_97901
650 _aAccounting
_9217
650 _aBusiness consultants
_91217
942 _2ddc
_cBK