Sergio André Rocha
The future of transfer pricing
Sergio André Rocha, Luís Eduardo Schoueri, International Fiscal Association · 2017
על הספר
This book analyses with an overall assessment of the current domestic transfer pricing policy, regulations and practice. It comments on how the base erosion and profit shifting (BEPS) project had affected the jurisdiction's transfer pricing policies and practices. It also comments on how the proposed changes in transfer pricing would potentially affect transfer pricing documentation and compliance costs and whether the BEPS project might work in favour of companies. Finally it presents the views on the future of transfer pricing of 44 jurisdictions.
פרטי הספר
- שנה
- 2017
- שפה
- English
- סדרה
- Cahiers de droit fiscal international -- Volume 102b, subject 2
- הוצאה
- Sdu Uitgevers
- מהדורות
- 1
- עמודים
- 907
- ISBN
- 9789012400015
מקור הנתונים: Wikidata