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Transfer Pricing and the Arm's Length Principle After BEPS
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The first book to provide a sustained analysis and critique of the transfer pricing rules based on the arm's length principle following the BEPS project
Provides an explanation of the development and evolution of the arm's length principle
Tackles key problem areas relating to complexity and avoidance, including the issue of "excessive capital" and risk
Extremely knowledgeable authors who have both been closely involved with the BEPS project
23 TRA ric
978-0-19-880291-4
23 TRA ric
Book
English
Oxford university press
2017
Oxford
xviii, 306 25cm
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