MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02315cam a2200301 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
19702084 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
KE-NaKCAU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250808153417.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
170612s2017 enk b 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2017945341 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780198802914 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)ocn991787382 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
YDX |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
KE-NaKCAU |
| Modifying agency |
LSD |
| -- |
CDX |
| -- |
OCLCF |
| -- |
GUL |
| -- |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
lccopycat |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
K4544 |
| Item number |
.C648 2017 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Collier, Richard S., |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Transfer pricing and the arm's length principle after BEPS / |
| Statement of responsibility, etc |
Richard S Collier, Joseph L Andrus. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Oxford : |
| Name of publisher, distributor, etc |
Oxford University Press, |
| Date of publication, distribution, etc |
2017. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xviii, 306 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
26 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc |
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 problems that had arisen with those rules. The issues highlighted include problems relating to the complexity of the rules, the use and availability of comparables, and, in particular, problems permitting avoidance and income shifting, including problems related to low tax entities with 'excessive capital'. Having described the pre-BEPS rules and inherent problems, the book goes on to examine the extent to which the work undertaken by the BEPs project provides a solid foundation for future transfer pricing determinations and the problems that remain after BEPS.0It identifies those issues on which the BEPS output has been positive, and also those issues which BEPS has not successfully addressed and which remain problematic. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
International business enterprises |
| General subdivision |
Law and legislation. |
| 9 (RLIN) |
13085 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Transfer pricing |
| General subdivision |
Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Transfer pricing. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Andrus, Joseph L., |
| Relator term |
author. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
copycat |
| d |
2 |
| e |
epcn |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |