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Tax implications of transfer pricing use

 

Marketed By :  LAP LAMBERT Academic Publishing   Sold By :  Kamal Books International  
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  • Product Description
 

Transfer pricing in related party transactions, represents one of the hottest areas in the multinational tax management and tax evasion. Itˈs different from prices that are arranged between unrelated companies. TP are used in profit transferring for minimizing tax burdening and maximizing consolidated profits. In 1995. OECD established TP guidelines for multinational companies and tax administrations. The major possibilities for TP strategies are in the field of intangibles, intra - group services, business restructuring and tax havens. Worldwide, the focus is on their audit and control (North and Latin America, Asia - Pacific). Developing countries consider preconditions that they must satisfy for successful implementation of TP legislation. In the EU Joint TP forum works on consensus principle in order to resolve transfer pricing practical problems. The EU legislation has prescribed structure of harmonized documentation. Elimination of itˈs effects on EU level was attempted to be resolved by adopting consolidated corporate tax base. Transfer prices canˈt be cancelled, so the problem globally still exists and because of itˈs nature, it represents more ″art″ than an exact science.

Product Specifications
SKU :COC76172
AuthorEmil Šetić
LanguageEnglish
BindingPaperback
Number of Pages216
Publishing Year2014-05-14T00:00:00.000
ISBN9783659528484
Edition1 st
Book TypeTaxation & duties law
Country of ManufactureIndia
Product BrandLAP LAMBERT Academic Publishing
Product Packaging InfoBox
In The Box1 Piece
Product First Available On ClickOnCare.com2015-10-08 00:00:00