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International transfer pricing

International transfer pricing

Paperback

General Law

ISBN10: 6209982875
ISBN13: 9786209982873
Publisher: Our Knowledge Publishing
Published: Apr 22 2026
Pages: 56
Weight: 0.19
Height: 0.13 Width: 6.00 Depth: 9.00
Language: English
Beginning with a brief introduction to the importance of international transfer pricing within the context of a global economy whose potential for interdependence is constantly growing, and the OECD's international BEPS project initiated by the G20, the focus will be primarily on the relevant articles of the OECD Model Tax Convention and the associated national income adjustment rules. To present the legal situation in its entirety, existing interpretative aids, such as the OECD Transfer Pricing Guidelines or the 2010 Transfer Pricing Guidelines, are covered, as are the procedural provisions of the Austrian Federal Tax Code relevant to transfer pricing. The aim is to provide the reader with a quick and clear overview of the legal situation in the field of international transfer pricing.

Also from

Wallner, Mathias

Also in

General Law