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Transfer Pricing and Value Creation

Transfer Pricing and Value Creation
Author :
Publisher :
Total Pages : 556
Release :
ISBN-10 : 3707341232
ISBN-13 : 9783707341232
Rating : 4/5 (32 Downloads)
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Book Synopsis Transfer Pricing and Value Creation by : Raffaele Petruzzi

Download or read book Transfer Pricing and Value Creation written by Raffaele Petruzzi and published by . This book was released on 2019 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt:


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This book examines whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framewor
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The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on th
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This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendmen