书目详细信息
： The future of the profit split method /
书目信息 机读格式(MARC)
| ISBN： | 9789403524306 |
|---|---|
| ISBN： | 9403524308 |
| 编目源： | UKMGB UKMGB OCLCO DLC |
| 题名： | The future of the profit split method / edited by Robert Danon, Guglielmo Maisto, Vikram Chand, Gabriella Cappelleri. |
| 索书号： | D971.222/D188E |
| 载体形态： | xxvii, 356 pages : illustrations ; 25 cm |
| 书目附注： | Includes bibliographical references and index. |
| 格式化内容附注： | The rise (and fall?) of the profit split method / Guglielmo Maisto -- History and evolution of the profit split method in the OECD guidelines / Paolo Valerio Barbantini -- The new guidance of chapter I of the OECD guidelines / Xaver Ditz -- The BEPS action plan and updating the OECD guidance on profit splits method / Andrew Hickman -- When is a transactional profit split method the most appropriate method? / Caroline Silberztein -- Application of the profit split method / Harlow Higinbotham & Vladimir Starkov -- Administrative approaches to profit split method / Bruno Gibert & Celine Pasquier -- Potential state aid exposure in case of tax rulings based on the profit split method / Gabriella Cappelleri & Mario Tenore -- The work of the joint transfer pricing forum on the profit split method / Mauro Faggion & Simone Di Vaia -- The impact of profit split to indirect taxes, with emphasis on European VAT / Andrea Parolini -- A comparative analysis of the UN and OECD approaches on the transactional profit split method and formulary apportionment / Michael Kobetsky -- Countries experience : status quo and likely evolutions - France / Bruno Gibert -- Countries experience : status quo and likely evolutions - Germany / Xaver Ditz -- Countries experience : status quo and likely evolutions - Italy / Aurelio Massimiano & Marco Valdonio -- Countries experience : status quo and likely evolutions - Spain / Joan Hortala. |