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Fundamentals of Transfer Pricing
Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduced transfer pricing rules into their domestic legislation. Indeed, it was estimated that profit shifting generated by the improper application of transfer pricing rules has resulted in global tax losses worth USD 500 billion for governments – 20% of all corporate tax revenues. It is thus imperative that all tax professionals thoroughly understand the nature of transfer pricing and how the growing body of applicable rules works in practice. In this crucially significant volume, stakeholders from government, multinational companies, i...
Fundamentals of Transfer Pricing
Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), the international tax law firm L&P - Ludovici Piccone & Partners, and the experiences from the annual advanced transfer pricing courses and confer...
La leggenda del basket
«Chi avrà il coraggio di prendere delle decisioni diventerà un giocatore... chi saprà prendere quelle giuste diventerà leggenda.» Kobe Bryant Oltre 120 anni di storia, dalla notte di Springfield agli Europei 2015. L’evoluzione del basket Ncaa e del basket Nba. La storia e lo sviluppo tecnico della pallacanestro italiana, europea e mondiale. I grandi giocatori, gli allenatori di ogni epoca e le loro imprese. La cronologia, anno per anno, dei momenti più salienti. La filmografia del basket, emozioni anche al cinema.
Atti parlamentari
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Astratta
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Fundamentals of Transfer Pricing
This is Part Two of a crucially significant two-volume set on the nature of transfer pricing that fully elucidates how the growing body of applicable rules works in practice. The preceding volume, subtitled General Topics and Specific Transactions, focused on basic principles and specialized topics. This volume enlarges the scope of the first volume, particularly concerning industry specifics, regional considerations, the use of new technologies, and the intersection between transfer pricing rules and other disciplines. As in the first volume, stakeholding contributors from government, multinational companies, international organizations, advisory groups, and academia offer deeply informed p...
Discussioni ...
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Gazzetta Ufficiale
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