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MPI Studies in Tax Law and Public Finance

Fundamentals of International Transfer Pricing in Law and Economics

Editors: Schön, Wolfgang, Konrad, Kai A. (Eds.)

  • First in depth analysis of transfer pricing with an interdisciplinary legal and economic approach
  • Covers traditional approaches to transfer pricing (e.g. OECD) as well as alternative mechanisms for the allocation of taxing rights such as formulary apportionment
  • Looks both at fundamental and practical questions of transferpricing
  • Addresses key problems of transfer pricing in relation tointangibles, capital and risk allocation
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eBook $139.00
price for USA (gross)
  • ISBN 978-3-642-25980-7
  • Digitally watermarked, DRM-free
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  • Immediate eBook download after purchase
Hardcover $179.00
price for USA
  • ISBN 978-3-642-25979-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $179.00
price for USA
  • ISBN 978-3-642-43428-0
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure.
Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights.
With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.

Table of contents (14 chapters)

  • Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective

    Hiemann, Moritz (et al.)

    Pages 3-18

  • Comment on Hiemann and Reichelstein: “Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective”

    Herzig, Norbert

    Pages 19-23

  • Multiple Roles of Transfer Prices: One vs. Two Books

    Nielsen, Søren Bo (et al.)

    Pages 25-46

  • Transfer Pricing – Business Incentives, International Taxation and Corporate Law

    Schön, Wolfgang

    Pages 47-67

  • Soft Law, Hard Realities and Pragmatic Suggestions: Critiquing the OECD Transfer Pricing Guidelines

    Li, Jinyan

    Pages 71-89

Buy this book

eBook $139.00
price for USA (gross)
  • ISBN 978-3-642-25980-7
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $179.00
price for USA
  • ISBN 978-3-642-25979-1
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Softcover $179.00
price for USA
  • ISBN 978-3-642-43428-0
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Fundamentals of International Transfer Pricing in Law and Economics
Editors
  • Wolfgang Schön
  • Kai A. Konrad
Series Title
MPI Studies in Tax Law and Public Finance
Series Volume
1
Copyright
2012
Publisher
Springer-Verlag Berlin Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-642-25980-7
DOI
10.1007/978-3-642-25980-7
Hardcover ISBN
978-3-642-25979-1
Softcover ISBN
978-3-642-43428-0
Series ISSN
2196-0011
Edition Number
1
Number of Pages
XIV, 306
Topics