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Transfer Pricing and Developing Economies : A Handbook for Policy Makers and Practitioners

Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in...

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Bibliographic Details
Main Authors: Cooper, Joel, Fox, Randall, Loeprick, Jan, Mohindra, Komal
Language:English
en_US
Published: Washington, DC: World Bank 2016
Subjects:
TP
TRANSFER PRICING
TRANSFER MISPRICING
TAX REVENUE
TRANSFER PRICING REGULATION
TAX REFORM IN DEVELOPING COUNTRIES
ARM'S LENGTH PRINCIPLE
TAXATION OF MULTINATIONALS
FINANCING FOR DEVELOPMENT
BEPS
BASE EROSION AND PROFIT SHIFTING
DOMESTIC RESOURCE MOBILIIZATION
Online Access:http://hdl.handle.net/10986/25095

Internet

http://hdl.handle.net/10986/25095

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