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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law

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Transfer Pricing and the Arm's Length Principle in International Tax Law (Hardcover) Loot Price: R6,904

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Transfer Pricing and the Arm's Length Principle in International Tax Law (Hardcover): Jens Wittendorff

Transfer Pricing and the Arm's Length Principle in International Tax Law (Hardcover)

Jens Wittendorff

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Loot Price R6,904 Discovery Miles 69 040 | Repayment Terms: R647 pm x 12*

Expected to ship within 10 - 15 working days

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The arm's length principle serves as the domestic and international standard toevaluate transfer prices between members of multinational enterprises for taxpurposes. The OECD has adopted the arm's length principle in Article 9 of itsModel Income Tax Convention in order to ensure that transfer prices betweenmembers of multinational enterprises correspond to those that would have beenagreed between independent enterprises under comparable circumstances. Thearm's length principle provides the legal framework for governments to have theirfair share of taxes, and for enterprises to avoid double taxation on their profits.

General

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Release date:	August 2010
First published:	August 2010
Authors:	Jens Wittendorff
Dimensions:	166 x 243 x 57mm (L x W x T)
Format:	Hardcover - Cloth over boards
Pages:	912
ISBN-13:	978-90-411-3270-3
Categories:	Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Promotions
LSN:	90-411-3270-8
Barcode:	9789041132703