Transfer pricing and the arm's length principle after BEPS

This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle s...

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Détails bibliographiques
Auteur principal: Collier, Richard S
Autres auteurs: Andrus, Joseph L
Langue:English
Publié: Oxford Oxford University Press 2017
Sujets:
International business enterprises > Law and legislation.
Transfer pricing > Law and legislation.
Transfer pricing.

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Cote: 336.228.4 COL
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