Gespeichert in:
Beteilige Person: | |
---|---|
Format: | Buch |
Sprache: | Englisch |
Veröffentlicht: |
[Alphen aan den Rijn]
Wolters Kluwer
[2016]
|
Schriftenreihe: | EUCOTAX series on European taxation
Volume 50 |
Schlagwörter: | |
Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029140552&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
Umfang: | xviii, 214 Seiten Diagramme |
ISBN: | 9789041167101 |
Internformat
MARC
LEADER | 00000nam a2200000 cb4500 | ||
---|---|---|---|
001 | BV043728656 | ||
003 | DE-604 | ||
005 | 20170310 | ||
007 | t| | ||
008 | 160823s2016 xx |||| |||| 00||| eng d | ||
020 | |a 9789041167101 |9 978-90-411-6710-1 | ||
035 | |a (OCoLC)958434942 | ||
035 | |a (DE-599)HBZHT019066071 | ||
040 | |a DE-604 |b ger |e rda | ||
041 | 0 | |a eng | |
049 | |a DE-N2 |a DE-M124 |a DE-M382 | ||
084 | |a PP 8106 |0 (DE-625)138871:284 |2 rvk | ||
245 | 1 | 0 | |a Transfer pricing in a post-BEPS-world |c edited by Michael Lang, Alfred Storck, Raffaele Petruzzi |
246 | 1 | 3 | |a Transfer pricing in a Post-BEPS world |
264 | 1 | |a [Alphen aan den Rijn] |b Wolters Kluwer |c [2016] | |
264 | 4 | |c © 2016 | |
300 | |a xviii, 214 Seiten |b Diagramme | ||
336 | |b txt |2 rdacontent | ||
337 | |b n |2 rdamedia | ||
338 | |b nc |2 rdacarrier | ||
490 | 1 | |a EUCOTAX series on European taxation |v Volume 50 | |
610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
610 | 2 | 7 | |a OECD |0 (DE-588)5157-3 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Verrechnungspreis |0 (DE-588)4063129-1 |2 gnd |9 rswk-swf |
650 | 0 | 7 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |2 gnd |9 rswk-swf |
655 | 7 | |0 (DE-588)4143413-4 |a Aufsatzsammlung |2 gnd-content | |
689 | 0 | 0 | |a Europäische Union |0 (DE-588)5098525-5 |D b |
689 | 0 | 1 | |a OECD |0 (DE-588)5157-3 |D b |
689 | 0 | 2 | |a Verrechnungspreis |0 (DE-588)4063129-1 |D s |
689 | 0 | 3 | |a Internationales Steuerrecht |0 (DE-588)4027451-2 |D s |
689 | 0 | |5 DE-604 | |
700 | 1 | |a Lang, Michael |d 1965- |0 (DE-588)130399523 |4 aut | |
830 | 0 | |a EUCOTAX series on European taxation |v Volume 50 |w (DE-604)BV012505903 |9 50 | |
856 | 4 | 2 | |m V:DE-604 |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029140552&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-029140552 |
Datensatz im Suchindex
_version_ | 1820972445024124928 |
---|---|
adam_text |
SUMMARY OF CONTENTS
EDITORS
CONTRIBUTORS
PREFACE
C
HAPTER
1
THE ARM*S LENGTH PRINCIPLE: BETWEEN LEGAL FICTION AND ECONOMIC REALITY
RAFFAELE PETRUZZI
C
HAPTER
2
RISKS REDEFINED IN TRANSFER PRICING POST-BEPS
SEBASTIEN GONNET
C
HAPTER
3
TRANSFER PRICING ASPECTS OF INTANGIBLES: THE LICENSE MODEL
J. SCOTT WILKIE
C
HAPTER
4
TRANSFER PRICING ASPECTS OF INTANGIBLES: THE COST CONTRIBUTION
ARRANGEMENT
MODEL
YARIV BRAUNER
C
HAPTER
5
INTEREST DEDUCTIONS AND TRANSFER PRICING ASPECTS OF INTRA-GROUP
FINANCING
ANTONIO RUSSO
C
HAPTER
6
TRANSFER PRICING ASPECTS OF LOW VALUE-ADDING SERVICES
GUGLIELMO MAISTO
SUMMARY OF CONTENTS
C
HAPTER
7
COMMISSIONAIRE ARRANGEMENTS/LOW-RISK DISTRIBUTORS AND ATTRIBUTION OF
PROFITS TO PERMANENT ESTABLISHMENTS
GIAMMARCO COTTANI 159
C
HAPTER
8
TRANSFER PRICING AND DOCUMENTATION REQUIREMENTS
CHRISTIAN KAESER & SVEN BREMER 187
INDEX 209
XN |
any_adam_object | 1 |
author | Lang, Michael 1965- |
author_GND | (DE-588)130399523 |
author_facet | Lang, Michael 1965- |
author_role | aut |
author_sort | Lang, Michael 1965- |
author_variant | m l ml |
building | Verbundindex |
bvnumber | BV043728656 |
classification_rvk | PP 8106 |
ctrlnum | (OCoLC)958434942 (DE-599)HBZHT019066071 |
discipline | Rechtswissenschaft |
format | Book |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 cb4500</leader><controlfield tag="001">BV043728656</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20170310</controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">160823s2016 xx |||| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789041167101</subfield><subfield code="9">978-90-411-6710-1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)958434942</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)HBZHT019066071</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-N2</subfield><subfield code="a">DE-M124</subfield><subfield code="a">DE-M382</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PP 8106</subfield><subfield code="0">(DE-625)138871:284</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Transfer pricing in a post-BEPS-world</subfield><subfield code="c">edited by Michael Lang, Alfred Storck, Raffaele Petruzzi</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Transfer pricing in a Post-BEPS world</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">[Alphen aan den Rijn]</subfield><subfield code="b">Wolters Kluwer</subfield><subfield code="c">[2016]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 2016</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">xviii, 214 Seiten</subfield><subfield code="b">Diagramme</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">EUCOTAX series on European taxation</subfield><subfield code="v">Volume 50</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">OECD</subfield><subfield code="0">(DE-588)5157-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Verrechnungspreis</subfield><subfield code="0">(DE-588)4063129-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Internationales Steuerrecht</subfield><subfield code="0">(DE-588)4027451-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4143413-4</subfield><subfield code="a">Aufsatzsammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">OECD</subfield><subfield code="0">(DE-588)5157-3</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Verrechnungspreis</subfield><subfield code="0">(DE-588)4063129-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Internationales Steuerrecht</subfield><subfield code="0">(DE-588)4027451-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Lang, Michael</subfield><subfield code="d">1965-</subfield><subfield code="0">(DE-588)130399523</subfield><subfield code="4">aut</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">EUCOTAX series on European taxation</subfield><subfield code="v">Volume 50</subfield><subfield code="w">(DE-604)BV012505903</subfield><subfield code="9">50</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">V:DE-604</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029140552&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-029140552</subfield></datafield></record></collection> |
genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
genre_facet | Aufsatzsammlung |
id | DE-604.BV043728656 |
illustrated | Not Illustrated |
indexdate | 2025-01-11T16:57:31Z |
institution | BVB |
isbn | 9789041167101 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029140552 |
oclc_num | 958434942 |
open_access_boolean | |
owner | DE-N2 DE-M124 DE-M382 |
owner_facet | DE-N2 DE-M124 DE-M382 |
physical | xviii, 214 Seiten Diagramme |
publishDate | 2016 |
publishDateSearch | 2016 |
publishDateSort | 2016 |
publisher | Wolters Kluwer |
record_format | marc |
series | EUCOTAX series on European taxation |
series2 | EUCOTAX series on European taxation |
spelling | Transfer pricing in a post-BEPS-world edited by Michael Lang, Alfred Storck, Raffaele Petruzzi Transfer pricing in a Post-BEPS world [Alphen aan den Rijn] Wolters Kluwer [2016] © 2016 xviii, 214 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier EUCOTAX series on European taxation Volume 50 Europäische Union (DE-588)5098525-5 gnd rswk-swf OECD (DE-588)5157-3 gnd rswk-swf Verrechnungspreis (DE-588)4063129-1 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Europäische Union (DE-588)5098525-5 b OECD (DE-588)5157-3 b Verrechnungspreis (DE-588)4063129-1 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Lang, Michael 1965- (DE-588)130399523 aut EUCOTAX series on European taxation Volume 50 (DE-604)BV012505903 50 V:DE-604 application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029140552&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Lang, Michael 1965- Transfer pricing in a post-BEPS-world EUCOTAX series on European taxation Europäische Union (DE-588)5098525-5 gnd OECD (DE-588)5157-3 gnd Verrechnungspreis (DE-588)4063129-1 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
subject_GND | (DE-588)5098525-5 (DE-588)5157-3 (DE-588)4063129-1 (DE-588)4027451-2 (DE-588)4143413-4 |
title | Transfer pricing in a post-BEPS-world |
title_alt | Transfer pricing in a Post-BEPS world |
title_auth | Transfer pricing in a post-BEPS-world |
title_exact_search | Transfer pricing in a post-BEPS-world |
title_full | Transfer pricing in a post-BEPS-world edited by Michael Lang, Alfred Storck, Raffaele Petruzzi |
title_fullStr | Transfer pricing in a post-BEPS-world edited by Michael Lang, Alfred Storck, Raffaele Petruzzi |
title_full_unstemmed | Transfer pricing in a post-BEPS-world edited by Michael Lang, Alfred Storck, Raffaele Petruzzi |
title_short | Transfer pricing in a post-BEPS-world |
title_sort | transfer pricing in a post beps world |
topic | Europäische Union (DE-588)5098525-5 gnd OECD (DE-588)5157-3 gnd Verrechnungspreis (DE-588)4063129-1 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd |
topic_facet | Europäische Union OECD Verrechnungspreis Internationales Steuerrecht Aufsatzsammlung |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029140552&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV012505903 |
work_keys_str_mv | AT langmichael transferpricinginapostbepsworld |