The OECD transfer pricing guidelines and value creation : income allocation or anti-avodance tool?

Mirna Screpante

The book conducts a critical assessment of the modifications made to the OECD Guidelines concerning intangibles, examining how these changes influence profit shifting, the concept of value creation and anti-avoidance measures within the framework of the arm's length principle

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Year of publication:	[2023]
Authors:	Screpante, Mirna
Publisher:	Amsterdam, The Netherlands : IBFD
Subject:	Betriebliche Wertschöpfung \| Value creation \| Verrechnungspreis \| Transfer pricing \| OECD-Staaten \| OECD countries
Description of contents:	Table of Contents [gbv.de]

Extent:	xv, 449 Seiten
Series:	Doctoral series / International Bureau of Fiscal Documentation. - Amsterdam : IBFD Publ., ISSN 1570-7164, ZDB-ID 2226888-1. - Vol. volume 68
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Hochschulschrift
Language:	English
Thesis:	Dissertation, Vienna University of Economics and Business, 2022
ISBN:	978-90-8722-863-7 ; 978-90-8722-864-4 ; 978-90-8722-865-1
Other identifiers:	10.59403/2y89y8z [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014502557