The Resource Transfer pricing and dispute resolution : aligning strategy and execution, edited by Anuschka Bakker and Marc M. Levey

Transfer pricing and dispute resolution : aligning strategy and execution, edited by Anuschka Bakker and Marc M. Levey

Label
Transfer pricing and dispute resolution : aligning strategy and execution
Title
Transfer pricing and dispute resolution
Title remainder
aligning strategy and execution
Statement of responsibility
edited by Anuschka Bakker and Marc M. Levey
Contributor
Subject
Language
eng
Summary
""Transfer pricing" relates to the pricing of transactions between related persons. The term is employed, however, not merely in reference to the existence of prices for those transactions but, more specifically, with regard to the control of those prices for various purposes, including, notably, determination of the tax base. That control has two aspects-verification and rectification-which are conceptually distinct functions that the rules of transfer pricing frequently elide. The control is invariably ineffective, to a greater or lesser extent, so transfer pricing practices always result in distortions and inject a note of voluntariness into supposedly compulsory tax systems. The core of the problem is the notion that a corporation (or trust or partnership, but the dominant presence here is the corporation) is separate both from its owners and from other corporations with the same ownership. This is, of course, nonsense. A corporation is a piece of paper. Pieces of paper controlled by identical interests cannot transact business with each other, not in the real world. Yet the respect that laws in all countries accord to the corporation as a separate person means that transfer pricing is a fact of economic life and that rules must be developed to deal with corporate transactions with related corporations. Market friction is lacking in these transactions, so the rules are the only way to achieve a modicum of restraint on manipulation. This is what the transfer pricing rules are all about."--Foreword
Member of
Cataloging source
AU@
http://bibfra.me/vocab/lite/collectionName
IBFD online books
Illustrations
illustrations
Index
no index present
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • Bakker, Anuschka
  • Levey, Marc M
  • International Bureau of Fiscal Documentation
http://library.link/vocab/subjectName
  • Transfer pricing
  • Dispute resolution (Law)
Label
Transfer pricing and dispute resolution : aligning strategy and execution, edited by Anuschka Bakker and Marc M. Levey
Instantiates
Publication
Copyright
Note
Part of IBFD
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
unknown
Extent
1 online resource (xxxviii, 768 pages)
Form of item
online
Governing access note
Restricted to users at subscribing institutions
Media category
computer
Media MARC source
rdamedia
Media type code
c
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)792754185
System details
Mode of access: World Wide Web
Label
Transfer pricing and dispute resolution : aligning strategy and execution, edited by Anuschka Bakker and Marc M. Levey
Publication
Copyright
Note
Part of IBFD
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Dimensions
unknown
Extent
1 online resource (xxxviii, 768 pages)
Form of item
online
Governing access note
Restricted to users at subscribing institutions
Media category
computer
Media MARC source
rdamedia
Media type code
c
Sound
unknown sound
Specific material designation
remote
System control number
(OCoLC)792754185
System details
Mode of access: World Wide Web

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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