The future of the profit split method

• 資料種別: 図書
• ISBN: 9789403524306 (hardback); 9403524308
• ISBN（エラーコード）: 9789403524313 (eBook); 9789403524320 (webPDF)
• タイトル: The future of the profit split method
• 著者・編者: edited by Robert Danon, Guglielmo Maisto, Vikram Chand, Gabriella Cappelleri
• 著者標目: Danon, Robert J.
• 出版事項: Alphen aan den Rijn, The Netherlands : Wolters Kluwer (出版)
• 出版年月日等: [2021]
• 出版年（W3CDTF）: 2021
• 数量: xxvii, 356 pages
• 形態の詳細: illustrations
• 大きさ: 25 cm
• 出版地（国名コード）: NL
• 本文の言語コード: eng
• 表現種別: text
• 機器種別: unmediated
• キャリア種別: volume
• 件名標目: Transfer pricing--Taxation--Law and legislation--OECD countries; International business enterprises--Taxation--Law and legislation--OECD countries; Transfer pricing--Law and legislation--OECD countries; International business enterprises--Taxation--Law and legislation.; Transfer pricing--Law and legislation.; Transfer pricing--Taxation--Law and legislation.; OECD countries.
• LCC: K4550
• NDLC: A361; A366
• 対象利用者: 一般
• 書誌注記: Includes bibliographical references and index
• 所蔵機関: 国立国会図書館
• 請求記号: A361-D24
• 連携機関・データベース: 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• 書誌ID（NDLBibID）: 031202855; http://id.ndl.go.jp/bib/031202855
• LC control number: 2020455061; https://lccn.loc.gov/2020455061
• OCLC番号: 1245249323; https://www.worldcat.org/oclc/1245249323
• 目録規則: RDA
• 整理区分コード: 211

• 内容細目: The rise (and fall?) of the profit split method / Guglielmo MaistoHistory and evolution of the profit split method in the OECD guidelines / Paolo Vale...
• 要約等: Among the various transfer pricing methods, the profit split method (PSM) is under the spotlight after the OECD's Base Erosion and Profit Shifting (BE...