Transfer Pricing in One Lesson

A Practical Guide to Applying the Arm’s Length Principle in Intercompany Transactions

Oliver Treidler (Autor)

Buch | Hardcover

XI, 138 Seiten

2019 | 1st ed. 2020
Springer International Publishing (Verlag)
978-3-030-25084-3 (ISBN)

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This book provides a concise and pragmatic introduction to transfer pricing. Approaching the subject from an economic and business perspective, it familiarizes the reader with the basic concepts without getting sidetracked by tax law. In turn, the book draws on case studies to demonstrate the identification and application of appropriate transfer pricing methods for the most common intercompany transactions. The intuitive step-by-step guidance, together with integrated Excel-based tools, will equip the reader to ensure compliance with the arm's length principle and thus to minimize tax risk. Based on the post-BEPS OECD Guidelines, the book's content is applicable to a global context.

Oliver Treidler is the CEO and founder of TP&C, a transfer pricing firm based in Berlin, Germany. He has extensive experience in supporting his clients in designing and optimizing transfer pricing structures as well as in conducting comparability analyses and compiling documentation. He holds a master's degree in international economics and European studies from the Corvinus University of Budapest, Hungary, and a Ph.D. in economics from the University of Würzburg, Germany.

Introduction.- The Lesson.- Applying The Lesson to Basic Transactions.- Applying The Lesson to More Complex Transactions.- Documentation and Tax Audits.- Closing Remarks - A Kind Word to Tax Auditors and Policymakers.

Erscheinungsdatum	29.09.2019
Reihe/Serie	Management for Professionals
Zusatzinfo	XI, 138 p. 37 illus., 14 illus. in color.
Verlagsort	Cham
Sprache	englisch
Maße	155 x 235 mm
Gewicht	393 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
Schlagworte	Arm's-length principle • Arm’s-length principle • Intangible property, services, and loans • OECD Transfer Pricing Guidelines • Practical guide to transfer pricing • Taxation and accounting in international companies
ISBN-10	3-030-25084-9 / 3030250849
ISBN-13	978-3-030-25084-3 / 9783030250843
Zustand	Neuware