- 出版社：Oxford University Press
- 出版年月：2017年 08月
- ISBN：9780198802914
- 装丁：HRD
-
装丁について
- 言語：ENG
- 巻数・ページ数：326 p.
- DDC分類：343.07
- 内容紹介：
-
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 Profit Shifting (BEPS) project. It provides how internationally accepted transfer pricing rules were applied immediately prior to the BEPS project, and describes the principal problems that had arisen with those rules.