Transfer Pricing and Business Restructurings: Streamlining All the Way

Transfer Pricing and Business Restructurings: Streamlining All the Way
ISBN-10
9087220553
ISBN-13
9789087220556
Category
Corporate reorganizations
Pages
525
Language
English
Published
2009
Publisher
IBFD
Author
Anuschka Bakker

Description

This book highlights the main tax issues that arise when business restructurings take place. It provides fundamental information about the drivers of business restructurings and business models, examines the application of Art. 9 of the OECD Model Convention, and considers not only the direct tax issues in business restructuring, but also VAT and customs duties. It gives practical insights into the tax accounting treatment of business restructurings, OECD work in progress and the effect of the EU tax system, and includes a case study concerning the restructuring of a manufacturing operation, which is analysed from the perspective of key industrial jurisdictions, along with an examination of current practice.

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