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Transfer pricing in a post-BEPS world /

The OECD's Base Erosion and Profit Shifting (BEPS) project promises to make effective inroads into the much criticized corporate tax strategy known as aggressive transfer pricing, whereby the profitability of subsidiaries in different jurisdictions is 'managed' via mispricing with the...

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Bibliographic Details
Corporate Authors: Global Transfer Pricing Conference Wirtschaftsuniversität Wien); Wirtschaftsuniversität Wien. Institut für Österreichisches und Internationales Steuerrecht (sponsoring body.)
Group Author: Lang, Michael, 1965- (Editor); Storck, Alfred, 1949- (Editor); Petruzzi, Raffaele, 1983- (Editor)
Published: Kluwer Law International B.V.,
Publisher Address: Alphen aan den Rijn, The Netherlands :
Publication Dates: [2016]
Literature type: Book
Language: English
Series: Eucotax series on European taxation ; volume 50.
Subjects:
Organisation for Economic Co-operation and Development. > Secretary-General. > Action plan on base erosion and profit shifting > Congresses.
Transfer pricing > Taxation > Law and legislation > Congresses.
International business enterprises > Taxation > Law and legislation > Congresses.
Summary: The OECD's Base Erosion and Profit Shifting (BEPS) project promises to make effective inroads into the much criticized corporate tax strategy known as aggressive transfer pricing, whereby the profitability of subsidiaries in different jurisdictions is 'managed' via mispricing with the intent of minimizing the corporation's overall tax burden. Although the OECD BEPS project is an ongoing endeavor, its accomplishments to date and developing trends are discernible. This book, including contributions by outstanding and renowned transfer pricing experts both from practice and academia, analyses these trends, and proposes reforms which would ensure that transfer pricing outcomes are better aligned with economic activities and value creation, which achieves a more equitable distribution of profits among different countries.
Carrier Form: xviii, 214 pages : illustrations ; 25 cm.
Bibliography: Includes bibliographical references and index.
ISBN: 9789041167101
9041167102
Index Number: K4550
CLC: D912.2-532
Call Number: D912.2-532/G562-1/2016
Contents: The Arm's Length Principle : Between Legal Fiction and Economic Reality / Raffaele Petruzzi -- Risks Redefined in Transfer Pricing Post-BEPS / Sébastien Gonnet -- Transfer Pricing Aspects of Intangibles : The License Model / J. Scott Wilkie -- Transfer Pricing Aspects of Intangibles : The Cost Contribution Arrangement Model / Yariv Brauner -- Interest Deductions and Transfer Pricing Aspects of Intra-Group Financing / Antonio Russo -- Transfer Pricing Aspects of Low Value-Adding Services / Guglielmo Maisto -- Commissionaire Arrangements/Low Risk Distributors and Attribution of Profits to Permanent Establishments / Giammarco Cottani -- Transfer Pricing and Documentation Requirements / Christian Kaeser & Sven Bremer.

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