Verrekenprijzen
Subtitle: de verdeling van de winst van een multinational
By: J.T. van Egdom RA
Edition: Geheel herziene vierde druk.
Series: Fiscale monografieen -- monografie nr. 115; Fiscale monografieën -- monografie nr. 115
Publisher: Wolters Kluwer
Published: 2017
Place of publication: Deventer
Language: dut
Number of pages: 289
ISBN-13: 9789013140200; 9789013140217
Subjects: International business enterprises; Taxation; Law and legislation; Transfer pricing; Belastingpolitiek; Belastingrecht; OESO-richtlijnen; Transferprijzen
Description: This book deals with formal, material and management control aspects of transfer pricing. First it describes the object and purpose of the arm's length principle in the context of Dutch and international tax law. It also discusses the use of various transfer pricing methods in relation to the 2010 update of the OECD Transfer Pricing Guidelines. The focus is on developments such as business restructuring, profit allocation to permanent establishments and the relationship between financing and transfer pricing. Separate chapters are devoted to intangibles, services and cost contribution arrangements. The author also pays attention to the formal aspects of the transfer pricing system, such as affiliation, document requirements, consultation process and advance pricing agreements. In the final chapter the book discusses the differences and similarities of the transfer pricing system from the perspective of management control and a fiscal transfer pricing system, looking into the relationship of recent developments regarding the so-called tax authorities' horizontal control.
Notes: First edition under title: Verrekenprijzen : een drieluik. Deventer : Kluwer, 2003.

Includes bibliographical references and indexes.