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Introduction to transfer pricing
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law. (Skatterätt)
2013 (English)Book (Other academic)
Abstract [en]

Transfer pricing is an area of tax law that has significantly expanded over the last decades. With the globalization of business activities, the threat of international double taxation, and the need for States to monitor transfer prices to avoid the illegitimate erosion of their tax base, transfer pricing has become a key question for multi­national enterprises and tax administrations.

Introduction to Transfer Pricing provides a general overview on the fundamentals of transfer pricing from an OECD perspective. The book also illustrates the fundamentals of transfer pricing with concrete examples based on the structures often used by multinational enterprises when entering into cross-border intercompany transactions.

Place, publisher, year, edition, pages
Lund: Studentlitteratur, 2013, 1. , 164 p.
National Category
Law (excluding Law and Society)
URN: urn:nbn:se:uu:diva-217037ISBN: 978-91-44-09270-6OAI: oai:DiVA.org:uu-217037DiVA: diva2:691676
Available from: 2014-01-28 Created: 2014-01-28 Last updated: 2014-01-28Bibliographically approved

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Monsenego, Jérôme
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