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Resolving Transfer Pricing Disputes : A Global Analysis. 移転価格の紛争解決－グローバルな分析
・ISBN 978-1-107-02659-9 hard GB£ 299.00
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-139-20812-3
| 著者・編者 | Baistrocchi, Eduardo / Roxan, I. (eds.), |
|---|---|
| シリーズ | Cambridge Tax Law Series |
| 出版社 | (Cambridge U. Pr., UK) |
| 出版年月 | 2012 |
| ページ数 | 976 pp. |
| 言語 | ENG |
| ニュース番号 | ＜598-1280 598-L228＞ |
解説
Via a global analysis of more than 180 transfer pricing cases from 20 representative jurisdictions, Resolving Transfer Pricing Disputes explains how the law on transfer pricing operates in practice and examines how disputes between taxpayers and tax administrations are dealt with around the world. It has been designed to be an essential complement to the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which focus on transfer pricing issues but do not refer to specific transfer pricing disputes. All of the transfer pricing cases discussed in the book are linked to the relevant paragraphs of the OECD Guidelines by means of a 'Golden Bridge', namely a table listing the cases according to the paragraphs of the Guidelines to which they refer. It therefore provides examples of the application of the Arm's Length Principle in many settings on all continents.