Fundamentals of the Taxation of Permanent Establishments -- The Attribution of Profits to Permanent Establishments -- Digitalisation of the Economy and Its Implications for the PE Concept -- Adapting the International Corporate Tax System to the Digitalisation of the Economy.

1. Contextual Considerations -- 2. The Concept of Transfer Pricing -- 3. Variable Terms and Conditions in Different Industries -- 4. Chinese Business Models -- 5. Transfer Pricing Methods -- 6. Company Preparation -- 7. Policy Development on Transfer Pricing -- 8. International Tax Risks and...

Überblick Verrechnungspreise -- Rechtliche Grundlagen der Verrechnungspreise -- Erstellung einer Verrechnungspreisdokumentation -- Funktions- und Risikoanalyse -- Verrechnungspreismethoden und Ökonomische Analyse -- Typische Problemfelder in Betriebsprüfungen.

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

Chapter 1. Short History of the Transfer Pricing Concept and Interesting Concerns in Relation to it -- Chapter 2. Transfer Pricing Regulations – An International Approach -- Chapter 3. How to Perform a Transfer Pricing Analysis in Case of Manufacturing Entities -- Chapter 4. Recent Disputes...

Part I: Intangibles in the World of Transfer Pricing -- Definition and identification of Intangibles -- Allocation of IP for TP Purposes -- Overview of IP Migration Models -- Empirical Evidence on Various Models -- What’s Different? – Intangibles in the Mid-Market -- Understanding the...

PART I: Banking -- The Role of a Reference Yield Fitting Technique in the Fund Transfer Pricing Mechanism -- Towards a Generalized Measure of Systemic Risk: Systemic Turbulence Measure -- Determinants of Loans Growth in Cooperative Banks in Poland: Does Capital Ratio Matter? -- Analysis of...

Gathering the outcomes of the 27th annual international eTourism conference ENTER2020, this book presents new research, innovative systems and industry case studies on the application of Information and Communication Technologies (ICT) in travel and tourism. It shares the latest findings...

Introduction -- Literature Review and Research Gaps -- Structure and Contribution of the Studies -- Further Remarks -- Introduction -- Conceptual Framework -- Hypothesis Development -- Empirical Study -- Discussion and Implications -- Limitations and Further Research -- Introduction --...

Einleitung -- Einführung In Die Thematik Der Verrechnungspreise -- Die Profit Split Methode -- Verbesserungsvorschläge Zur Regelung Der Profit Split Methode -- Profit Split In Ausgewählten Beispielen -- Zusammenfassung Und Ausblick.