Bärsch, Sven Eric
Transfer pricing business practice in the light of BEPS and digital transformation / Sven-Eric Bärsch, Xaver Ditz and Sven Kluge .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
New research on transfer pricing in German business practice shows that tax certainty is the single most important corporate goal, ranking above tax optimization and performance measurement. However, the complexity and volume of tax disputes on the provision of services, licensing of intangibles, financing, and business restructuring are increasing. They are also taking their toll on MNEs’ ability to manage them efficiently.
PRECIOS DE TRANSFERENCIA
ECONOMÍA DIGITAL
ALEMANIA
Ditz, Xaver
Kluge, Sven
International Transfer Pricing Journal 1385-3074 v. 26, n. 3, May/June 2019
Transfer pricing business practice in the light of BEPS and digital transformation / Sven-Eric Bärsch, Xaver Ditz and Sven Kluge .-- , 2019
Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
New research on transfer pricing in German business practice shows that tax certainty is the single most important corporate goal, ranking above tax optimization and performance measurement. However, the complexity and volume of tax disputes on the provision of services, licensing of intangibles, financing, and business restructuring are increasing. They are also taking their toll on MNEs’ ability to manage them efficiently.
PRECIOS DE TRANSFERENCIA
ECONOMÍA DIGITAL
ALEMANIA
Ditz, Xaver
Kluge, Sven
International Transfer Pricing Journal 1385-3074 v. 26, n. 3, May/June 2019