Transfer pricing: the growth of international trade and the development of tax laws and practices in Europe and the world
Article Abstract:
Transfer pricing pertains to the pricing of contributions transferred within an organization. The standards and practices of supranational organizations and individual countries as regards to tax laws, as well as the risk of double taxation and traditional tax methods, are discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2008
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The OECD transfer pricing guidelines as a source of tax law: is globalization reaching the tax law?
Article Abstract:
The trends of the globalization of tax laws are examined, based on the alignment of the member states' domestic legislation with the transfer pricing guidelines of the Organization for Economic Cooperation and Development.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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The transfer of assets from a permanent establishment to its general enterprise in the light of European tax law
Article Abstract:
Implications of the European tax law, on interstate asset transfer from permanent establishment, to its general enterprise resident, are discussed.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2006
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