Ifa: Secondary Adjustments and Related Aspects of Transfer Pricing Corrections: Secondary Adjustments and Related Aspects of Transfer Pricing Correcti

The papers in this text are taken from a seminar which focused not only on the technical consideration of secondary aspects, but also on the underlying philosophical question: namely, should secondary adjustments be employed at all and, if so, what are the appropriate limitations on their use?

List of contents

Secondary adjustments and related aspects of transfer pricing corrections. Summaries and examples; S.D. Peterson, F.M. Horner, E. Hess. Note on Secondary Adjustments; R. Himino. The Secondary Aspects of Transfer Pricing; A.R. Lopez. How to Avoid Transfer Pricing Adjustments? H. Becker. Summary of Proceedings of the Seminar; B. Bracewell-Milnes.

Product details

• Authors: Ifa, International Fiscal Associaiton (Ifa), International Fiscal Association (Ifa), International Fiscal Association Staff
• Publisher: Wolters Kluwer Law & Business
• Languages: English
• Product format: Paperback / Softback
• Released: 01.01.1996
• EAN: 9789041101587
• ISBN: 978-90-411-0158-7
• No. of pages: 80
• Dimensions: 156 mm x 234 mm x 4 mm
• Weight: 122 g
• Series: Ktc,; Ifa Congress Series Set
• Subject: Social sciences, law, business > Business > Economics