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Recent Trends In Transfer Pricing Intangibles, GAAR and BEPS
Language: en
Pages: 474
Authors: Ravikant Gupta
Categories: Business & Economics
Type: BOOK - Published: 2017-06-15 - Publisher: Bloomsbury Publishing

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About the book The growing importance of the intangible assets in the global economy coupled with expanding international intra-firm trade, has meant that trans
Recent Trends in Transfer Pricing
Language: en
Pages: 504
Authors: Ravi Kant Gupta
Categories: Transfer pricing
Type: BOOK - Published: 2017 - Publisher:

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Towards a Neutral Formulary Apportionment System in Regional Integration
Language: en
Pages: 471
Authors: Shu-Chien Chen
Categories: Law
Type: BOOK - Published: 2023-03-09 - Publisher: Kluwer Law International B.V.

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International tax regimes and practices are heavily criticized for failing to fairly levy corporate tax on giant multinational taxpayers in the current globaliz
GAARs - a Key Element of Tax Systems in the Post-BEPS Tax World
Language: en
Pages: 840
Authors: Michael Lang
Categories:
Type: BOOK - Published: 2016 - Publisher:

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General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with nationa
Tax Avoidance Revisited in the EU BEPS Context
Language: en
Pages: 832
Authors: Ana Paula Dourado
Categories: International business enterprises
Type: BOOK - Published: 2017 - Publisher:

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Présentation de l'éditeur : "This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses