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Book(electronic)2021
Transfer pricing: a case-based approach
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Abstract
Intro -- 1. Introduction - the arm's length principle -- 2. The first step: Value Chain Analysis (Christian Schwarz and Stefan Stein) -- 3. Transfer Pricing Methods -- 4. Comparability Analysis (Katharina Becker) -- 5. Supply of materials -- 6. Intangibles -- 7. Services -- 8. Cost Sharing Arrangements -- 9. Cost Contribution Arrangements -- 10. Business restructuring/transfer of functions -- 11. Financial Transactions -- 12. Tax challenges arising from the digitalisation of the economy -- 13. Permanent Establishments -- 14. Obligation to cooperate - Transfer pricing documentation -- 15. Country-by-Country Reporting -- 16. Litigation, dispute avoidance and resolution.
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