Description: Transfer Pricing in Manufacturing : An Analysis of the Oecd Guidelines, Hardcover by Ignat, Ioana; Ionescu-feleaga, Liliana, ISBN 3030938883, ISBN-13 9783030938888, Brand New, Free shipping in the US 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 th 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, th illustrates complete transfer pricing analyses applicable for manufacturing transactions (using Orbis database). In the end, th 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 International License via .
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Book Title: Transfer Pricing in Manufacturing : an Analysis of the Oecd Guidelines
Number of Pages: Xi, 188 Pages
Language: English
Publisher: Springer International Publishing A&G
Publication Year: 2022
Topic: Accounting / General, Corporate Governance, Auditing
Illustrator: Yes
Genre: Business & Economics
Item Weight: 16.6 Oz
Item Length: 9.3 in
Author: Liliana Ionescu-Feleagă, Ioana Ignat
Book Series: Contributions to Finance and Accounting Ser.
Item Width: 6.1 in
Format: Hardcover
