Fundamentals of International Transfer Pricing in Law and Economics

Editors:

ISBN: 978-3-642-25979-1 (Print) 978-3-642-25980-7 (Online)

Table of contents (14 chapters)

  1. Front Matter

    Pages I-XIII

  2. The Roles and Functions of Transfer Pricing in Organisations

    1. Front Matter

      Pages 1-1

    2. No Access

      Book Chapter

      Pages 3-18

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

    3. No Access

      Book Chapter

      Pages 19-23

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

    4. No Access

      Book Chapter

      Pages 25-46

      Multiple Roles of Transfer Prices: One vs. Two Books

    5. No Access

      Book Chapter

      Pages 47-67

      Transfer Pricing – Business Incentives, International Taxation and Corporate Law

  3. The OECD Approach to Transfer Pricing

    1. Front Matter

      Pages 69-69

    2. No Access

      Book Chapter

      Pages 71-89

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

    3. No Access

      Book Chapter

      Pages 91-121

      The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal

    4. No Access

      Book Chapter

      Pages 123-136

      OECD Guidelines: Causes and Consequences

    5. No Access

      Book Chapter

      Pages 137-156

      Reflecting on the “Arm’s Length Principle”: What is the “Principle”? Where Next?

  4. Transfer Pricing in Practice

    1. Front Matter

      Pages 157-157

    2. No Access

      Book Chapter

      Pages 159-183

      Credit Ratings and the Debt-related Costs for a Subsidiary of a Multinational Firm

    3. No Access

      Book Chapter

      Pages 185-244

      Transfer Pricing in the Courts: A Cross-Country Comparison

    4. No Access

      Book Chapter

      Pages 245-254

      Comments on Julie Roin: “Transfer Pricing in the Courts: A Cross-Country Comparison”

  5. Separate Accounting, Profit Split and Formulary Apportionment

    1. Front Matter

      Pages 255-255

    2. No Access

      Book Chapter

      Pages 257-265

      Assessing the Normative Differences Between Formula Apportionment and Separate Accounting

    3. No Access

      Book Chapter

      Pages 267-293

      Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective

    4. No Access

      Book Chapter

      Pages 295-304

      In Favor of Formulary Apportionment A Comment on Kroppen/Dawid/Schmidtke: “Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective”