International transfer pricing: An overview of the current legal situation, taking into account the OECD's (BEPS) perspective - Softcover

Wallner, Mathias

Softcover

ISBN 10: 6209982875 ISBN 13: 9786209982873

Verlag: Our Knowledge Publishing, 2026

Inhaltsangabe

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.

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Über die Autorin bzw. den Autor

Mathias Wallner urodzi¿ si¿ w 1985 roku w Wiedniu i studiowä zarz¿dzanie podatkowe na Uniwersytecie Nauk Stosowanych Campus Wien. W trakcie studiów skupi¿ si¿ na mi¿dzynarodowym prawie podatkowym, a w szczególno¿ci na ustalaniu cen transferowych w spó¿kach nale¿¿cych do grup kapitäowych.

Details zur Ausgabe

• Verlag: Our Knowledge Publishing
• Erscheinungsdatum: 2026
• Sprache: Englisch
• ISBN 10: 6209982875
• ISBN 13: 9786209982873
• Einband: Taschenbuch
• Anzahl der Seiten: 56
• Kontakt zum Hersteller: Fastbook Publishing; customerservice@vdm-vsg.de; ; Brivibas gatve 197; Riga; 1039; Lettland