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  1. Transfer pricing audits in China
    Author: Li, Jian; Paisey, Alan
    Published: 2007
    Publisher:  Palgrave Macmillan [u.a.], Basingstoke, Hamsphire [u.a.]

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 0230001963; 9780230001961
    Other identifier:
    2006050505
    RVK Categories: QG 860
    Subjects: Verrechnungspreis; Multinationales Unternehmen; Unternehmensbesteuerung; China; Transfer pricing; International business enterprises; International business enterprises; China; Verrechnungspreis; Multinationales Unternehmen; Besteuerung
    Scope: XXI, 185 S., graph. Darst
    Notes:

    Includes bibliographical references and index
  2. Transfer pricing audits in China
    Author: Li, Jian
    Published: 2007
    Publisher:  Palgrave Macmillan, Basingstoke [England]

    This book focuses on the practice of transfer pricing audits which the Chinese government operates in the case of the vast number of foreign enterprises operating in the Chinese economy. It includes the testimony of Chinese officials about their... more

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    Staats- und Universitätsbibliothek Bremen
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    This book focuses on the practice of transfer pricing audits which the Chinese government operates in the case of the vast number of foreign enterprises operating in the Chinese economy. It includes the testimony of Chinese officials about their work, material that given the secrecy of Chinese business and culture, is difficult to come by.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9780230595811
    Other identifier:
    Subjects: International business enterprises; International business enterprises; Transfer pricing; Business enterprises—Finance.; Finance.
    Scope: Online-Ressource
    Notes:

    Includes bibliographical references (p. 178-180) and index

    Transfer Pricing Associates
  3. Decomposing the margins of transfer pricing
    Author: Lassman, Andrea; Zoller-Rydzek, Benedikt
    Published: 2018
    Publisher:  Oxford University Centre for Business Taxation, Oxford

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper series / Oxford University Centre for Business Taxation ; WP 18, 11 (June 2018)
    Subjects: Multinational firms; Tax avoidance; Tax havens; Transfer pricing
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  4. Draining development?
    controlling flows of illicit funds from developing countries
    Published: c2012
    Publisher:  World Bank, Washington, DC

    Location:
    Humboldt-Universität zu Berlin, Universitätsbibliothek, Jacob-und-Wilhelm-Grimm-Zentrum
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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    ISBN: 082138869X; 9780821388693
    RVK Categories: QG 020
    Subjects: Entwicklungsländer; Recht; Steuer; Tax administration and procedure; Money laundering; Tax evasion; Transfer pricing
    Scope: xvi, 531 p., graph. Darst., 23 cm
    Notes:

    "DOI: 10.1596"--T.p. verso.

    Includes bibliographical references and index
  5. Addressing the transfer pricing problem in an origin basis X tax
    Author: Bradford, David F.
    Published: 2003
    Publisher:  CES, Munich ; Ifo

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QA 32110 ; QB 910
    DDC Categories: 330; 380; 650; 670
    Series: CESifo working papers ; No. 997 : Category 1, Public finance
    Subjects: Internationales Steuerrecht; Steuerharmonisierung; Steuersystem; Pretiale Lenkung; Verrechnungspreis; Theorie
    Other subjects: (stw)Internationales Steuerrecht; (stw)Steuerharmonisierung; (stw)Steuersystem; (stw)Verrechnungspreis; (stw)Theorie; Taxation--International cooperation; Transfer pricing; Arbeitspapier; Graue Literatur
    Scope: 35 S., 21 cm
    Notes:

    Literaturverz. S. 32 - 35. - Auch im Internet unter der Adresse www.SSRN.com oder www.CESifo.de verfügbar
  6. Transfer pricing audits in China
    Author: Li, Jian; Paisey, Alan
    Published: 2007
    Publisher:  Palgrave Macmillan [u.a.], Basingstoke, Hamsphire [u.a.]

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Signature:
    1 A 667898
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    B 351955
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 0230001963; 9780230001961
    Other identifier:
    2006050505
    RVK Categories: QG 860
    Subjects: Verrechnungspreis; Multinationales Unternehmen; Unternehmensbesteuerung; China; Transfer pricing; International business enterprises; International business enterprises; China; Verrechnungspreis; Multinationales Unternehmen; Besteuerung
    Scope: XXI, 185 S., graph. Darst
    Notes:

    Includes bibliographical references and index
  7. Beslechting van transfer pricing geschillen
    Author: Djebali, Nadia
    Published: 2012
    Publisher:  Kluwer, Deventer

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Signature:
    1 A 852085
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    Source: Staatsbibliothek zu Berlin
    Language: Dutch
    Media type: Dissertation
    Format: Print
    ISBN: 9013100805; 9013100821; 9789013100808; 9789013100822
    Series: Fiscale monografieën ; nr. 139
    Subjects: Transfer pricing; Customs appraisal
    Scope: XII, 655 p, ill, 25 cm
    Notes:

    Ook verschenen als proefschrift Universiteit Leiden, 2012

    Met lit. opg., reg

    Zugl.: Leiden, Univ., Diss., 2012
  8. An analysis of transfer pricing disputes in India
    Author: Tandon, Suranjali; Damle, Devendra
    Published: 10-May-2019
    Publisher:  National Institute of Public Finance and Policy, New Delhi

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / National Institute of Public Finance and Policy ; no. 266
    Subjects: Transfer pricing; Income Tax Appellate Tribunal; Dispute Resolution Panel
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  9. Wake not a sleeping lion
    free trade agreements and decision rights in multinationals
    Author: Mukunoki, Hiroshi; Okoshi, Hirofumi
    Published: [2021]
    Publisher:  RIETI, [Tokyo, Japan]

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    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    Keine Rechte
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: RIETI discussion paper series ; 21-E, 036 (April 2021)
    Subjects: Rules of origin; Free trade agreements; Transfer pricing; Input relocation
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  10. Transfer pricing regulation and tax competition
    Author: Choi, Jay Pil; Furusawa, Ytaiji; Ishikawa, Jota
    Published: [2020]
    Publisher:  RIETI, [Tokyo, Japan]

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    Keine Rechte
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: RIETI discussion paper series ; 20-E, 035 (April 2020)
    Subjects: Multinational enterprise; Corporate tax; Transfer pricing; Foreign direct investment; Arm's length principle; Tax competition
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  11. Addressing the transfer-pricing problem in an origin-basis X Tax
    Author: Bradford, David F.
    Published: 2003
    Publisher:  National Bureau of Economic Research, Cambridge, Mass.

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (9843)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 9843
    Subjects: Internationales Steuerrecht; Steuerharmonisierung; Steuersystem; Verrechnungspreis; Theorie; Taxation; Transfer pricing
    Scope: 36 S
    Notes:

    Internetausg.: papers.nber.org/papers/w9843.pdf - lizenzpflichtig

    Literaturverz. S. 32 - 36
  12. E-commerce
    transfer pricing and business profits taxation
    Published: 2005
    Publisher:  OECD, Paris

    Location:
    Maecenata Bibliothek
    Signature:
    FF 230 71
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    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Signature:
    6 B 61875
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    Location:
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    RS 5278(10)
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 244047
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    Location:
    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
    Signature:
    05/112
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9264007202
    RVK Categories: QL 810 ; QM 355 ; QP 836 ; QR 760
    Series: OECD tax policy studies ; 10
    Subjects: Electronic Commerce; Unternehmensbesteuerung; Verrechnungspreis; Lieferantenmanagement; Electronic commerce; Transfer pricing; Transfer pricing
    Scope: 163 S
    Notes:

    Franz. Ausg. u.d.T.: Commerce électronique
  13. Beslechting van transfer pricing geschillen
    Author: Djebali, Nadia
    Published: 2012
    Publisher:  Kluwer, Deventer

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: Dutch
    Media type: Dissertation
    Format: Print
    ISBN: 9013100805; 9013100821; 9789013100808; 9789013100822
    Series: Fiscale monografieën ; nr. 139
    Subjects: Transfer pricing; Customs appraisal
    Scope: XII, 655 p, ill, 25 cm
    Notes:

    Ook verschenen als proefschrift Universiteit Leiden, 2012

    Met lit. opg., reg

    Zugl.: Leiden, Univ., Diss., 2012
  14. Transfer pricing documentation and country-by-country reporting
    action 13 : 2015 final report
    Published: 2015
    Publisher:  OECD, Paris

    This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264241466
    Series: OECD/G20 base erosion and profit shifting project
    Subjects: Verrechnungspreis; Steuervermeidung; Gewinnverlagerung; Besteuerungsverfahren; OECD-Staaten; G20-Staaten; Transfer pricing; International business enterprises
    Scope: 70 S., graph. Darst.
  15. Internprissättning med effektiva incitament
    Author: Lantz, Björn
    Published: 2000
    Publisher:  Bokförl. BAS, Göteborg

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: Swedish
    Media type: Dissertation
    Format: Print
    ISBN: 9172461810
    Subjects: Verrechnungspreis; Monopol; Anreizregulierung; International; Transfer pricing
    Scope: 195 S, graph. Darst
    Notes:

    Zsfassung in engl. Sprache. - Literaturverz. S. 173 - 183

    Zugl.: Göteborg, Handelshögskolan, Diss., 2000
  16. Transfer pricing guidelines for multinational enterprises and tax administrations
    Published: 2001
    Publisher:  Organisation for Economic Co-operation and Development, Paris

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 926418628X
    RVK Categories: QP 834 ; QP 836 ; QM 355
    Series: Taxation
    Subjects: Verrechnungspreis; Multinationales Unternehmen; Doppelbesteuerung; Internationales Steuerrecht; OECD-Staaten; International business enterprises; Transfer pricing; Transfer pricing; International business enterprises; International business enterprises; Transfer pricing
    Scope: Getr. Zählung
    Notes:

    Franz. Ausg. u.d.T.: Principes applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales
  17. E-commerce
    transfer pricing and business profits taxation
    Published: 2005
    Publisher:  OECD, Paris

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9264007202
    RVK Categories: QL 810 ; QM 355 ; QP 836 ; QR 760
    Series: OECD tax policy studies ; 10
    Subjects: Electronic Commerce; Unternehmensbesteuerung; Verrechnungspreis; Lieferantenmanagement; Electronic commerce; Transfer pricing; Transfer pricing
    Scope: 163 S
    Notes:

    Franz. Ausg. u.d.T.: Commerce électronique
  18. Verrechnungspreise international verbundener Unternehmen
    Contributor: Wassermeyer, Franz (Herausgeber); Baumhoff, Hubertus (Herausgeber); Ditz, Xaver (Herausgeber); Bärsch, Sven-Eric (Mitwirkender); Baumhoff, Hubertus (Mitwirkender); Cordes, Martin (Mitwirkender); Ditz, Xaver (Mitwirkender); Engelen, Christian (Mitwirkender); Greinert, Markus (Mitwirkender); Haverkamp, Lars H. (Mitwirkender); Hendricks, Michael (Mitwirkender); Hick, Christian (Mitwirkender); Karnath, Susann (Mitwirkender); Kluge, Sven (Mitwirkender); Liebchen, Daniel (Mitwirkender); Puls, Michael (Mitwirkender); Quilitzsch, Carsten (Mitwirkender); Schönfeld, Jens (Mitwirkender)
    Published: 2022
    Publisher:  Otto Schmidt, Köln

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    Source: Union catalogues
    Contributor: Wassermeyer, Franz (Herausgeber); Baumhoff, Hubertus (Herausgeber); Ditz, Xaver (Herausgeber); Bärsch, Sven-Eric (Mitwirkender); Baumhoff, Hubertus (Mitwirkender); Cordes, Martin (Mitwirkender); Ditz, Xaver (Mitwirkender); Engelen, Christian (Mitwirkender); Greinert, Markus (Mitwirkender); Haverkamp, Lars H. (Mitwirkender); Hendricks, Michael (Mitwirkender); Hick, Christian (Mitwirkender); Karnath, Susann (Mitwirkender); Kluge, Sven (Mitwirkender); Liebchen, Daniel (Mitwirkender); Puls, Michael (Mitwirkender); Quilitzsch, Carsten (Mitwirkender); Schönfeld, Jens (Mitwirkender)
    Language: German
    Media type: Book
    Format: Print
    ISBN: 9783504260477; 3504260475
    Other identifier:
    9783504260477
    RVK Categories: PP 6755 ; PP 6754 ; QL 530 ; QP 836 ; QL 810
    DDC Categories: 340
    Edition: 2. völlig überarbeitete und erweiterte Auflage
    Subjects: Multinationales Unternehmen; Verrechnungspreis; Internationales Steuerrecht; Multinationales Unternehmen; Pretiale Lenkung; Verrechnungspreis; Internationales Steuerrecht
    Other subjects: (Produktform)Hardback; (Zielgruppe)Fachpublikum/ Wissenschaft; (Zielgruppe)Steuerberater, Rechtsanwälte, Fachanwälte für Steuerrecht, Fachberater Internationales Steuerrecht, einschlägige Universitäten und Bibliotheken, Finanzverwaltung, Richter, Finanzgerichte und Bundesfinanzhof, Unternehmen, Verbände; Verrechnungspreise; international verbundene Unternehmen; internationales Steuerrecht; multinationale Unternehmen; verbundene Unternehmen; Gestaltung; Preisbildung; Preisgestaltung; betriebswirtschaftliche Aspekte; Verwaltungsgrundsätze; Funktionsverlagerung; Verrechnungspreisleitlinien OECD; Rechtsprechung; Literatur; (VLB-WN)1778: Hardcover, Softcover / Recht/Internationales Recht, Ausländisches Recht; (stw)Multinationales Unternehmen; (stw)Verrechnungspreis; (stw)Internationales Steuerrecht; (stw)Deutschland; (BISAC Subject Heading)LAW051000; Verrechnungspreis; international verbundene Unternehmen; Internationales Steuerrecht; Verrechnungspreis; (Zielgruppe)International tätige Steuerberater, Fachanwälte fürSteuerrecht, Rechts- und Steuerabteilungen vonUnternehmen; Kommentar; Array; Array; (lcsh)Transfer pricing; (stw)Multinationales Unternehmen; (stw)Verrechnungspreis; (stw)Internationales Steuerrecht; (stw)Deutschland
    Scope: XXXI, 1690 Seiten, 25 cm, 1975 g
  19. Verrechnungspreise international verbundener Unternehmen
    Contributor: Wassermeyer, Franz (Herausgeber); Baumhoff, Hubertus (Herausgeber); Cordes, Martin (Mitwirkender); Ditz, Xaver (Mitwirkender); Greinert, Markus (Mitwirkender); Hendricks, Michael (Mitwirkender); Hick, Christian (Mitwirkender); Liebchen, Daniel (Mitwirkender); Puls, Michael (Mitwirkender); Schönfeld, Jens (Mitwirkender)
    Published: 2014
    Publisher:  Verlag Dr. Otto Schmidt, Köln

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    Source: Union catalogues
    Contributor: Wassermeyer, Franz (Herausgeber); Baumhoff, Hubertus (Herausgeber); Cordes, Martin (Mitwirkender); Ditz, Xaver (Mitwirkender); Greinert, Markus (Mitwirkender); Hendricks, Michael (Mitwirkender); Hick, Christian (Mitwirkender); Liebchen, Daniel (Mitwirkender); Puls, Michael (Mitwirkender); Schönfeld, Jens (Mitwirkender)
    Language: German
    Media type: Ebook
    Format: Online
    ISBN: 9783504380182; 3504380187
    Other identifier:
    9783504380182
    RVK Categories: PP 6755 ; PP 6754 ; QL 530 ; QP 836 ; QL 810 ; PP 6755 ; QL 530 ; QP 836 ; PP 6754 ; QL 810
    DDC Categories: 340
    Edition: digitale Originalausgabe
    Subjects: Multinationales Unternehmen; Verrechnungspreis; Internationales Steuerrecht; Multinationales Unternehmen; Pretiale Lenkung; Verrechnungspreis; Internationales Steuerrecht
    Other subjects: (stw)Multinationales Unternehmen; (stw)Verrechnungspreis; (stw)Internationales Steuerrecht; (stw)Deutschland; (Produktform)Electronic book text; (Zielgruppe)Fachpublikum/ Wissenschaft; (BISAC Subject Heading)LAW051000; Verrechnungspreis; international verbundene Unternehmen; Internationales Steuerrecht; Verrechnungspreis; EBK: eBook; (Zielgruppe)International tätige Steuerberater, Fachanwälte fürSteuerrecht, Rechts- und Steuerabteilungen vonUnternehmen; Kommentar; Array; Array; (Zielgruppe)Steuerberater, Rechtsanwälte, Fachanwälte für Steuerrecht, Fachberater Internationales Steuerrecht, einschlägige Universitäten und Bibliotheken, Finanzverwaltung, Richter, Finanzgerichte und Bundesfinanzhof, Unternehmen, Verbände; Verrechnungspreise; international verbundene Unternehmen; internationales Steuerrecht; multinationale Unternehmen; verbundene Unternehmen; Gestaltung; Preisbildung; Preisgestaltung; betriebswirtschaftliche Aspekte; Verwaltungsgrundsätze; Funktionsverlagerung; Verrechnungspreisleitlinien OECD; Rechtsprechung; Literatur; (lcsh)International business enterprises--Taxation--Law and legislation--Germany; (lcsh)Transfer pricing--Law and legislation--Germany; (lcsh)Transfer pricing
    Scope: Online-Ressource
    Notes:

    Lizenzpflichtig
  20. Draining development?
    controlling flows of illicit funds from developing countries
    Contributor: Reuter, Peter (Hrsg.)
    Published: 2012
    Publisher:  World Bank, Washington, DC

    Location:
    Fachinformationsverbund Internationale Beziehungen und Länderkunde
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    No loan of volumes, only paper copies will be sent

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Signature:
    1 A 845983
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    Location:
    German Institute of Development and Sustainability (IDOS), Bibliothek
    Signature:
    PDF1023
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    B 380752
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    Location:
    Universitätsbibliothek Osnabrück
    Signature:
    PPY / Reu
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    Source: Staatsbibliothek zu Berlin
    Contributor: Reuter, Peter (Hrsg.)
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9780821388693; 9780821389324
    RVK Categories: QG 020 ; QL 415
    Subjects: Geldwäsche; Finanzverwaltung; Steuerflucht; Entwicklungsländer; Tax administration and procedure; Money laundering; Tax evasion; Transfer pricing; Kapitalflucht; Steuerhinterziehung; Geldwäsche; Kapitalverkehrskontrolle; Politische Ökonomie
    Scope: XVI, 531 S., graph. Darst., 23 cm
    Notes:

    Enth. 15 Beitr. - Includes bibliographical references and index

    Ngozi Okonjo-Inweala and Erik Sollheim: Foreword

    Peter Reuter: "The dynamics of illicit flows" : introduction and overview

    Stefanie Blankenburg and Mushtaq Khan: The political economy of illicit flows ; Governance and illicit flows

    Max: The political economy of controlling tax evasion and illicit flows

    Clemens Fuest and Nadine Riedel: Tax evasion, tax avoidance and developing countries

    Francisco Thoumi and Marcela Anzoli: Illegal markets ; Illegal capital flows and money laundering in Colombia

    Pierre Kopp: Human smuggling and international financial flows

    Lorraine Eden: To what extent do corporations facilitate illicit flows? ; Transfer pricing manipulation and developing countries

    Carlos Leite: The role of transfer pricing in illicit financial flows from developing countries

    Richard Murphy: Accounting for the missing billions

    Volker Nitsch: Trade mispricing and illicit flows

    Alex Cobham: Policy interventions ; Tax havens, illicit flows and developing countries

    Michael Levi: How well do anti-money laundering controls work in developing countries?

    James Maton and Tim Daniel: The kleptocrat's portfolio decision

    Mick Moore: Conclusions and the path forward ; The practical political economy of illicit flows

    Peter Reuter.: Policy and research implications of illicit flows
  21. Profit shifting through transfer pricing
    evidence from French firm level trade data
    Author: Vicard, Vincent
    Published: 2015
    Publisher:  Banque de France, Paris

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Nicht speichern
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Document de travail / Banque de France ; 555
    Subjects: Transfer pricing; Multinational firms; Tax avoidance; Base erosion; International trade; Investment income
    Scope: Online-Ressource (27 S.), graph. Darst.
    Notes:

    Zsfassung in franz. Sprache
  22. Transfer pricing documentation and country-by-country reporting
    action 13 : 2015 final report
    Published: 2015
    Publisher:  OECD, Paris

    This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised... more

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    1 B 168202
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    C 276067
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    16/175,13
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    This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264241466
    Series: OECD/G20 base erosion and profit shifting project
    Subjects: Verrechnungspreis; Steuervermeidung; Gewinnverlagerung; Besteuerungsverfahren; OECD-Staaten; G20-Staaten; Transfer pricing; International business enterprises
    Scope: 70 S., graph. Darst.
  23. Aligning transfer pricing outcomes with value creation
    actions 8 - 10 : 2015 final reports
    Published: 2015
    Publisher:  OECD, Paris

    The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    1 B 168200
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    C 276063
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    16/175,8-10
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    The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9789264241237
    Series: OECD/G20 base erosion and profit shifting project
    Subjects: Verrechnungspreis; Immaterielle Güter; Internationales Steuerrecht; Transfer pricing
    Scope: 186 S.
  24. Le contrôle fiscal des prix de transfert
    Author: El Mezouguy, Abderrahim
    Published: [2019?]

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: French
    Media type: Dissertation
    Format: Online
    Subjects: Transfer pricing; Indirect profit transfer; Tax evasion; Tax audit of transfer pricing; Inter-group arrangements; Adjustment of tax bases; Transfer pricing method
    Scope: 1 Online-Ressource (circa 107 Seiten), Illustrationen
    Notes:

    Dissertation, Université Abdelmalek Essaadi, 2019
  25. Transfer pricing guidelines for multinational enterprises and tax administrations
    Published: 2001
    Publisher:  Organisation for Economic Co-operation and Development, Paris

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Signature:
    6 A 41219
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    Location:
    Jacobs University Bremen gGmbH, IRC-Library
    Signature:
    K4549 .O74 2001
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    Location:
    Thüringer Finanzministerium, Bibliothek
    Signature:
    R 1.328:5369
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
    Signature:
    OECD 2.3.4.3.-3-
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    B 318999
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    Otto-von-Guericke-Universität, Universitätsbibliothek
    Signature:
    2002.03662:1
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    Universitätsbibliothek Mannheim
    Signature:
    306 QP 836 T772(2001)
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    01/421
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 926418628X
    RVK Categories: QP 834 ; QP 836 ; QM 355
    Series: Taxation
    Subjects: Verrechnungspreis; Multinationales Unternehmen; Doppelbesteuerung; Internationales Steuerrecht; OECD-Staaten; International business enterprises; Transfer pricing; Transfer pricing; International business enterprises; International business enterprises; Transfer pricing
    Scope: Getr. Zählung
    Notes:

    Franz. Ausg. u.d.T.: Principes applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales