Transfer pricing business practice in the light of BEPS and digital transformation Sven-Eric Bärsch, Xaver Ditz and Sven Kluge
By: Bärsch, Sven Eric
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Contributor(s): Ditz, Xaver | Kluge, Sven.
Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | ECONOMÍA DIGITAL | ALEMANIA
In:
International Transfer Pricing Journal v. 26, n. 3, May/June 2019 Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/3-4 (Browse shelf) | Available | ITPJ/2019/3-4 |
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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.
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