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"Dan Emmett was just eight years old when President John F. Kennedy was assassinated. The events surrounding the President's death shaped the course of young Em
Transfer Pricing and the Arm's Length Principle in International Tax Law
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The arm's length principle serves as the domestic and international standard to evaluate transfer prices between members of multinational enterprises for tax pu
Transfer Pricing and the Arm's Length Principle After BEPS
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This is the first book to present a sustained analysis and critique of arm's length based transfer pricing rules following the G20 / OECD Base Erosion and Profi
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Intangible assets are becoming increasingly important as value drivers for multinational companies. It is a strategic question how to allocate intangibles withi
Transfer Pricing and Developing Economies
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Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning i