9780198802914-0198802919-Transfer Pricing and the Arm's Length Principle After BEPS

Transfer Pricing and the Arm's Length Principle After BEPS

ISBN-13: 9780198802914
ISBN-10: 0198802919
Edition: 1
Author: Collier, Richard, Andrus, Joseph L
Publication date: 2017
Publisher: Oxford University Press
Format: Hardcover 320 pages
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Book details

ISBN-13: 9780198802914
ISBN-10: 0198802919
Edition: 1
Author: Collier, Richard, Andrus, Joseph L
Publication date: 2017
Publisher: Oxford University Press
Format: Hardcover 320 pages

Summary

Acknowledged authors Collier, Richard, Andrus, Joseph L wrote Transfer Pricing and the Arm's Length Principle After BEPS comprising 320 pages back in 2017. Textbook and eTextbook are published under ISBN 0198802919 and 9780198802914. Since then Transfer Pricing and the Arm's Length Principle After BEPS textbook was available to sell back to BooksRun online for the top buyback price or rent at the marketplace.

Description

This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle starting with an explanation of how the rules were created and and how they evolved over time. It provides how internationally accepted transfer pricing rules were applied immediately prior to the BEPS project, and describes the principal problems that had arisen with those rules. The issues highlighted include problems relating to the complexity of the rules, the use and availability of comparables, and, in particular, problems permitting avoidance and income shifting, including problems related to low tax entities with 'excessive capital'. Having described the pre-BEPS rules and inherent problems, the book goes on to examine the extent to which the work undertaken by the BEPs project provides a solid foundation for future transfer pricing determinations and the problems that remain after BEPS. It identifies those issues on which the BEPS output has been positive, and also those issues which BEPS has not successfully addressed and which remain problematic.

This book is the most detailed and up-to-date publication on this highly topical and often controversial topic.

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