Image of Transfer Pricing in a Post-BEPS World

Book

Transfer Pricing in a Post-BEPS World



EUCOTAX Series on European Taxation Volume 50rnrnTransfer Pricing in a Post-BEPS World summarizes and analyses the main transfer pricing topics under the focus of the OECD’s Base Erosion and Profit Shifting (BEPS) project. The BEPS project promises to make effective inroads into the much criticized corporate tax strategy known as aggressive transfer pricing, whereby the profitability of subsidiaries in different jurisdictions is “managed” via mispricing with the intent of minimizing the corporation’s overall tax burden. Although the OECD BEPS project is an ongoing endeavor, its accomplishments to date and developing trends are discernible. This book, including contributions by outstanding and renowned transfer pricing experts both from practice and academia, analyzes these trends and proposes reforms which would ensure that transfer pricing outcomes are better aligned with economic activities and value creation, which achieves a more equitable distribution of profits among different countries.rnrnThe book is based on papers presented and discussed at the first Global Transfer Pricing Conference hosted in February 2016 by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business).


Detail Information

Call Number
23 TRA mic A1
Publisher Kluwer law international : United kingdom.,
Collation
xviii, 214 p, 24.5 cm
Language
English
Classification
23 TRA mic A1
ISBN/ISSN
9789041167101
Edition
-
Subject(s)