| 书目名称 | Transfer Pricing in Manufacturing |
| 副标题 | An Analysis of the O |
| 编辑 | Ioana Ignat,Liliana Ionescu-Feleagă |
| 视频video | |
| 概述 | Discusses the OECD Transfer Pricing Guidelines.Provides detailed transfer pricing analyses.Includes benchmark studies based on the Orbis database |
| 丛书名称 | Contributions to Finance and Accounting |
| 图书封面 |  |
| 描述 | .Transfer pricing is considered a new and complex concept in terms of guidelines and regulations. In this context, more and more academics and tax professionals are interested in understanding the mechanism of a transfer pricing analysis. The main objective of the book is to help them in this process by presenting in a practical approach (using case studies and schemes) and in accordance with the .OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. the way in which are operating the basic transfer pricing elements...Moreover, considering that the manufacturing sector is the chief wealth-producing sector of the global economy, the book illustrates complete transfer pricing analyses applicable for manufacturing transactions (using Orbis database)...In the end, the book presents some recent disputes between manufacturing entities and tax authorities in relation to the transfer pricing analysis for manufacturing transactions..Chapter “TAMSAT” is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.. |
| 出版日期 | Book 2022 |
| 关键词 | Accounting; Auditing; Manufacturing; Pricing; Transactions |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-030-93889-5 |
| isbn_softcover | 978-3-030-93891-8 |
| isbn_ebook | 978-3-030-93889-5Series ISSN 2730-6038 Series E-ISSN 2730-6046 |
| issn_series | 2730-6038 |
| copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
发表于 2025-3-21 19:58:35
