Introduction to transfer pricing
- Utgiven: 2015
- ISBN: 9789041159854
- Sidor: 216 st
- Förlag: Kluwer
- Format: Inbunden
- Språk: Engelska
Om boken
Transfer pricing refers to the pricing of cross-border intercompany transactions. In the context of taxation, the main aim of transfer pricing is to share the income è^' and thus, the tax base è^' of multinational enterprises between the countries where they are doing business. The importance of transfer pricing has significantly expanded over the last few decades. With the globalisation of business activities, the need for States to monitor transfer prices so as to avoid the illegitimate erosion of their tax base, and the risk of double taxation faced by groups entering into intercompany transactions, transfer pricing has become a key question for multinational enterprises and tax administrations.
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Mer om Introduction to transfer pricing (2015)
2015 släpptes boken Introduction to transfer pricing skriven av Jérôme Monsenego. Den är skriven på engelska och består av 216 sidor. Förlaget bakom boken är Kluwer.
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Referera till Introduction to transfer pricing
Harvard
Monsenego, J. (2015). Introduction to transfer pricing. Kluwer.
Oxford
Monsenego, Jérôme, Introduction to transfer pricing (Kluwer, 2015).
APA
Monsenego, J. (2015). Introduction to transfer pricing. Kluwer.
Vancouver
Monsenego J. Introduction to transfer pricing. Kluwer; 2015.
