Transfer pricing and the arm's length principle after BEPS /
Collier, Richard S.,author.
Andrus, Joseph L.,author.
Includes bibliographical references and index.
Introduction -- 1. The emergence of the ALP -- 2. The development of the ALP -- 3. Practical application of the arm's length principle -- 4. Practical and theoretical problems encountered in applying the arm's length principle -- 5. Capital -- 6. BEPS modifications to transfer pricing rules -- 7. Evaluation of BEPS transfer pricing measures -- 8. Prospects for the ALP after BEPS.
International business enterprises
Transfer pricing
Transfer pricing.
International business enterprises
Transfer pricing.
Transfer pricing