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Transfer Pricing and Value Creation
Language: en
Pages: 445
Authors: Raffaele Petruzzi
Categories: Law
Type: BOOK - Published: 2019-09-02 - Publisher: Linde Verlag GmbH

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Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to p
Transfer Pricing and Value Creation
Language: en
Pages: 556
Authors: Raffaele Petruzzi
Categories: Law
Type: BOOK - Published: 2019-09-02 - Publisher: Linde Verlag GmbH

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Value Creation and its effects on Transfer Pricing and tax law Emerging from the OECD/G20 BEPS Project, a new, somewhat fuzzy notion of Value Creation came to p
Transfer Pricing and Value Creation
Language: en
Pages: 556
Authors: Raffaele Petruzzi
Categories:
Type: BOOK - Published: 2019 - Publisher:

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OECD/G20 Base Erosion and Profit Shifting Project Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
Language: en
Pages: 186
Authors: OECD
Categories:
Type: BOOK - Published: 2015-10-19 - Publisher: Org. for Economic Cooperation & Development

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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 th
Taxation and Value Creation
Language: en
Pages:
Authors: Werner C. Haslehner
Categories: Commercial law
Type: BOOK - Published: 2021 - Publisher:

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This book examines whether the concept of value creation is a viable criterion for the allocation of taxing rights under a modernized international tax framewor