Verrechnungspreise : Grundlagen und Praxis = Transfer Pricing: Principles and Practice

Verrechnungspreise : Grundlagen und Praxis = Transfer Pricing: Principles and Practice

المؤلف
Roman Dawid
سنة النشر
الناشر
اللغة
نوع الوثيقة
الموضوع الرئيسي
رمز الوثيقة

Offers a structured overview of tax transfer prices, which have become one of the most important tax challenges for multinational corporations as well as internationally active medium-sized companies, but also design fields. The work deals with relevant legal bases, methods of determining transfer pricing, typical areas of conflict in tax audits and provides assistance in preparing transfer pricing documentation. The second edition also takes into account the recently adopted program of the G20 countries and the OECD against tax avoidance and profit shifting, "Base Erosion and Profit Shifting" (BEPS for short), which will bring significant changes to the area of transfer pricing. In addition, the latest empirical findings from the current PwC audit study are processed.



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