This book presents the complex area of transfer pricing in a clear and structured way by means of a case study. The case study involves cross-border transactions of a fictive company group. Every chapter includes specific aspects relating to the initial case. The authors base the case-solving on OECD Transfer Pricing Guidelines for Multinational Enterprises with multiple references made to German tax law. It is the aim of the book to introduce beginners in to the basics of transfer prices for tax purposes. In principle everything could be reduced to a globally unified standard: the arm‘s length principle.
The book grants the reader an entertaining, practical and structured introduction into the world of transfer pricing giving the necessary orientation and at the same time raising awareness which can also be supportive for advanced practitioners.
Table of Contents:
1. Introduction – the arm’s length principle
2. The first step: Value Chain Analysis
3. Transfer Pricing Methods
4. Comparability Analysis
5. Supply of materials
6. Intangibles
7. Services
8. Cost Sharing Arrangements
9. Cost Contribution Arrangements
10. Business restructuring/transfer of functions
11. Financial Transactions
12. Tax challenges arising from the digitalisation of the economy
13. Permanent Establishments
14. Obligation to cooperate – Transfer pricing documentation
15. Country-by-Country Reporting
16. Litigation, dispute avoidance and resolution.
Stefan Greil & Eva Greil
Transfer Pricing [PDF ebook]
A Case-Based Approach
Transfer Pricing [PDF ebook]
A Case-Based Approach
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Bahasa Jerman ● Format PDF ● Halaman 253 ● ISBN 9783482022913 ● Ukuran file 2.0 MB ● Editor Stefan Greil & Eva Greil ● Penerbit NWB Verlag ● Diterbitkan 2021 ● Edisi 1 ● Diunduh 24 bulan ● Mata uang EUR ● ID 8207646 ● Perlindungan salinan Adobe DRM
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