Transfer Pricing and the Arm's Length Principle After BEPS

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This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profit Shifting (BEPS) project. The book considers the nature and scope of transfer pricing rules based on the arm's length principle starting with an explanation of how the rules were created and and how they evolved over time. It provides how internationally accepted transfer pricing rules were applied immediately prior to the BEPS project, and describes the principal ...

Transfer Pricing and the Arm's Length Principle After BEPS 2017, Oxford University Press, Oxford

ISBN-13: 9780198802914

Hardcover

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