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Transfer pricing and the arm's length principle in international tax law / Jens Wittendorff.
Series: Series on international taxation ; no. 35Publication details: Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, c2010.Description: xxiv, 880 p. ; 25 cmISBN:- 9789041132703 (acidfree paper)
- 9041132708 (acidfree paper)
- 336.2 WIT
- K4550 .W58 2010
Contents:
TABLE OF CONTENTS:
Preface and Acknowledgement
Abbreviations
Part I Introduction
Chapter 1 The Subject, Definitions, Methodology, and Plan for the Book
Part II The Legal Basis for the Arm's Length Principle
Chapter 2 U.S. Tax Law
Chapter 3 The OECD
Chapter 4 Other International Law
Part III The Concept of the Arm's Length Principle
Chapter 5 Introduction
Chapter 6 U.S. Tax Law
Chapter 7 Discourse: German Tax Law
Chapter 8 Article 9(1) of the OECD Model
Part IV General Arm's Length Rules
Chapter 9 Recognition of Controlled Transactions
Chapter 10 Aggregated and Separate Arm's Length Tests
Chapter 11Set-Off
Chapter 12 Multiple Year Analyses
Chapter 13 The Comparability Requirement
Chapter 14 Legislative Restrictions
Chapter 15 Arm's Length Range
Part V The Special Arm's Length Rules
Chapter 16 Services
Chapter 17 Cost Sharing
Chapter 18 Intangibles
Part VI Transfer Pricing Methods
Chapter 19 General
Chapter 20 Transfer Pricing Methods
Part VII Conclusion
Chapter 21 Summary and Discussion
Bibliography
Table of Cases
Table of Official Reports
Table of Statutes
Index.
| Item type | Current library | Shelving location | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
BOOKs
|
National Law School | Library Compactors | 336.2 WIT (Browse shelf(Opens below)) | Not For Loan | 27602 |
Includes bibliographical references (p. [799]-837) and index.
TABLE OF CONTENTS:
Preface and Acknowledgement
Abbreviations
Part I Introduction
Chapter 1 The Subject, Definitions, Methodology, and Plan for the Book
Part II The Legal Basis for the Arm's Length Principle
Chapter 2 U.S. Tax Law
Chapter 3 The OECD
Chapter 4 Other International Law
Part III The Concept of the Arm's Length Principle
Chapter 5 Introduction
Chapter 6 U.S. Tax Law
Chapter 7 Discourse: German Tax Law
Chapter 8 Article 9(1) of the OECD Model
Part IV General Arm's Length Rules
Chapter 9 Recognition of Controlled Transactions
Chapter 10 Aggregated and Separate Arm's Length Tests
Chapter 11Set-Off
Chapter 12 Multiple Year Analyses
Chapter 13 The Comparability Requirement
Chapter 14 Legislative Restrictions
Chapter 15 Arm's Length Range
Part V The Special Arm's Length Rules
Chapter 16 Services
Chapter 17 Cost Sharing
Chapter 18 Intangibles
Part VI Transfer Pricing Methods
Chapter 19 General
Chapter 20 Transfer Pricing Methods
Part VII Conclusion
Chapter 21 Summary and Discussion
Bibliography
Table of Cases
Table of Official Reports
Table of Statutes
Index.
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