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Fundamentals of International Transfer Pricing in Law and Economics. 法と経済学における国際移転価格の基礎
・ISBN 978-3-642-25979-1 hard EUR 169.99
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| 著者・編者 | Schön, Wolfgang / Konrad, K. A. (eds.), |
|---|---|
| シリーズ | MPI Studies in Tax Law and Public Finance |
| 出版社 | (Springer, GW) |
| 出版年月 | 2012 |
| ページ数 | xiii, 304 S. |
| 言語 | ENG |
| ニュース番号 | ＜594-1110 594-427＞ |
解説
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm's length standard for the determination of transfer prices is under increasing pressure.
Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights.
With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.