xviii, 621 pages : illustrations ; 25 cm.
9789041167101 hardback 9041167102 hardback
Eucotax series on European taxation ; 50.
The OECD?s Base Erosion and Profit Shifting (BEPS) project promises to make effective inroads into the much criticized corporate tax strategy known as aggressive transfer pricing, whereby the profitability of subsidiaries in different jurisdictions is ?managed? via mispricing with the intent of minimizing the corporation?s overall tax burden. Although the OECD BEPS project is an ongoing endeavor, its accomplishments to date and developing trends are discernible. This book, including contributions by outstanding and renowned transfer pricing experts both from practice and academia, analyses these trends, and proposes reforms which would ensure that transfer pricing outcomes are better aligned with economic activities and value creation, which achieves a more equitable distribution of profits among different countries.
Bibliography, etc. Note
Includes bibliographical references (pages 575-604) and index.
K4542 .T73 2016
Alphen aan den Rijn, The Netherlands : Kluwer Law International,