Tools

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010 a| 2023455992;

020 a| 9789087228637q| (print);

020 z| 9789087228644q| (eBook, ePub);

020 z| 9789087228651q| (eBook, PDF);

020 a| 9087228643;

035 a| (WaSeSS)ssj0003325482;

040 a| DLCb| engc| DLCd| WaSeSS;

042 a| pcc;

049 a| EREEa| NEHH;

050 00 a| K4542b| .S385 2024;

100 1 a| Screpante, Mirna.?| UNAUTHORIZED;

245 14 a| The OECD transfer pricing guidelines and value creationh| [electronic resource] :b| income allocation or anti-avoidance tool /c| Mirna Screpante.;

260 a| Amsterdam :b| IBFD Publications USA, Incorporated,c| 2024.;

300 a| xv, 449 pages ;c| 24 cm;

490 1 a| Doctoral Series ;v| v.68;

500 a| "Thesis submitted to Vienna University of Economics and Business in fulminant of the requirements for the degree of Doctor in Business Law, Degree awarded on 20 January 2022."-- title page.;

500 a| 4.3.4. The role of legal ownership vis-à-vis the "actual conduct of the parties";

504 a| Includes bibliographical references (pages 405-441).;

505 0 a| Part I: Introduction -- Chapter 1: Introduction -- 1.1. Context and background of the study -- 1.1.1. Transfer pricing rules as a tool to segregate taxable income -- 1.1.2. The BEPS Project and Actions 8-10 -- 1.1.3. The problem of artificial segregation of profits -- 1.2. Aim of the book -- 1.3. Relevance of the book -- Chapter 2: Research Questions and Structure of the Book -- 2.1. Hypothesis and research questions -- 2.2. Structure of the book -- 2.3. Methodology;

505 8 a| 2.4. Terminology and formalities of citations -- Part II: The "Paradoxical" Paradigm of the Arm's Length Principle -- Chapter 3: Conceptual and Practical Implications of the Arm's Length Principle as a Profit Allocation Tool in Tax Structuring The Seeds of Artificial Segregation -- 3.1. Introduction -- 3.2. Historical (hypothetical) allocational and anti-avoidance-based approach to the allocation of profits -- 3.2.1. The Carroll Report and the 1933 Draft Model Convention -- 3.2.2. The US regulations -- 3.3. Historical (factual) fractional-based approach to the allocation of profits;

505 8 a| 3.3.1. The International Chamber of Commerce proposal -- 3.3.2. The League of Nations Reports -- 3.3.3. Formulary apportionment of profits as a proposal -- 3.3.4. The OECD PSM: The arm's length formulary principle -- 3.3.5. Fractional apportionment under OECD Pillar One -- 3.4. The rationale of the ALP -- 3.4.1. ALP as a profit allocation discipline -- 3.4.2. ALP as an anti-avoidance discipline -- 3.5. Tax structuring based on the (hypothetical) allocational but not on the anti-avoidance-based approach of the ALP -- 3.5.1. Tax structuring with intangibles profit-shifting planning models;

505 8 a| 3.5.2. The role of tax structuring with commonly accepted patterns -- 3.5.3. The functionality of IP structuring -- 3.5.4. Alternatives for tax structuring with intangibles in an allocational-based profit model -- 3.5.4.1. The royalty structure -- 3.5.4.2. The cost sharing structure -- 3.5.4.3. The principal/centralized entrepreneur structure -- 3.5.5. A unified result for allocational-based profit models -- 3.6. Interim conclusions -- Chapter 4: The Post-Base Erosion and Profit Shifting Arm's Length Principle Reinforces Typical Intangibles Profit Shifting Tax Planning -- 4.1. Introduction;

505 8 a| 4.2. Intangibles Importance, definition and types -- 4.2.1. Importance of intangibles within the OECD framework after Actions 8-10 -- 4.2.2. Definition and types of intangibles according to the OECD Guidelines -- 4.2.2.1. Hard intangibles -- 4.2.2.2. Soft intangibles -- 4.3. The Actions 8-10 modification to the OECD Guidelines -- 4.3.1. The requirement of the "accurate delineation of the transaction" -- 4.3.2. The requirement of control and financial capacity over risk -- 4.3.3. The actual conduct of the parties vis-à-vis DEMPE functions;

506 a| Available only to authorized users.;

520 a| The book conducts a critical assessment of the modifications made to the OECD Guidelines concerning intangibles, examining how these changes influence profit shifting, the concept of value creation and anti-avoidance measures within the framework of the arm's length principle.;

538 a| Mode of access: World Wide Web;

650 0 a| Transfer pricingx| Law and legislationz| OECD countries.=| ^A391482;

655 0 a| Electronic books.=| ^A491897;

830 0 a| Doctoral Series ;v| v.68?| UNAUTHORIZED;

856 40 z| Full text available from Ebook Central - Academic Completeu| https://ebookcentral.proquest.com/lib/eastcarolina/detail.action?docID=31097678;

949 a| CLICK ON WEB ADDRESSw| ASISh| JOYNER188;

949 a| CLICK ON WEB ADDRESSw| ASISh| HSL77;

949 a| CLICK ON WEB ADDRESSw| ASISh| JMUSIC60;

596 a| 1 3 4;

998 a| 6774555;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 6774555-1001l| JNETm| JOYNERr| Ys| Yt| JNESSBKu| 7/19/2026x| EBOOKz| JERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 6774555-2001l| HSLELECm| HSLr| Ys| Yt| HEBKu| 7/19/2026x| EBOOKz| HERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 6774555-3001l| MNETm| JMUSICr| Ys| Yt| MNESSBKu| 7/19/2026x| EBOOKz| JERESOURCE;

The OECD transfer pricing guidelines and value creation income allocation or anti-avoidance tool / Mirna Screpante.

Author/creator	Screpante, Mirna
Format	Electronic
Publication Info	Amsterdam : IBFD Publications USA, Incorporated, 2024.
Description	xv, 449 pages ; 24 cm
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subjects	Transfer pricing--Law and legislation. --OECD countries. Transfer pricing--Taxation. --Law and legislation. --OECD countries. International business enterprises--Taxation. --Law and legislation. --OECD countries.

Series	Doctoral Series ; v.68 Doctoral Series ; v.68 UNAUTHORIZED
Contents	Part I: Introduction -- Chapter 1: Introduction -- 1.1. Context and background of the study -- 1.1.1. Transfer pricing rules as a tool to segregate taxable income -- 1.1.2. The BEPS Project and Actions 8-10 -- 1.1.3. The problem of artificial segregation of profits -- 1.2. Aim of the book -- 1.3. Relevance of the book -- Chapter 2: Research Questions and Structure of the Book -- 2.1. Hypothesis and research questions -- 2.2. Structure of the book -- 2.3. Methodology
Contents	2.4. Terminology and formalities of citations -- Part II: The "Paradoxical" Paradigm of the Arm's Length Principle -- Chapter 3: Conceptual and Practical Implications of the Arm's Length Principle as a Profit Allocation Tool in Tax Structuring The Seeds of Artificial Segregation -- 3.1. Introduction -- 3.2. Historical (hypothetical) allocational and anti-avoidance-based approach to the allocation of profits -- 3.2.1. The Carroll Report and the 1933 Draft Model Convention -- 3.2.2. The US regulations -- 3.3. Historical (factual) fractional-based approach to the allocation of profits
Contents	3.3.1. The International Chamber of Commerce proposal -- 3.3.2. The League of Nations Reports -- 3.3.3. Formulary apportionment of profits as a proposal -- 3.3.4. The OECD PSM: The arm's length formulary principle -- 3.3.5. Fractional apportionment under OECD Pillar One -- 3.4. The rationale of the ALP -- 3.4.1. ALP as a profit allocation discipline -- 3.4.2. ALP as an anti-avoidance discipline -- 3.5. Tax structuring based on the (hypothetical) allocational but not on the anti-avoidance-based approach of the ALP -- 3.5.1. Tax structuring with intangibles profit-shifting planning models
Contents	3.5.2. The role of tax structuring with commonly accepted patterns -- 3.5.3. The functionality of IP structuring -- 3.5.4. Alternatives for tax structuring with intangibles in an allocational-based profit model -- 3.5.4.1. The royalty structure -- 3.5.4.2. The cost sharing structure -- 3.5.4.3. The principal/centralized entrepreneur structure -- 3.5.5. A unified result for allocational-based profit models -- 3.6. Interim conclusions -- Chapter 4: The Post-Base Erosion and Profit Shifting Arm's Length Principle Reinforces Typical Intangibles Profit Shifting Tax Planning -- 4.1. Introduction
Contents	4.2. Intangibles Importance, definition and types -- 4.2.1. Importance of intangibles within the OECD framework after Actions 8-10 -- 4.2.2. Definition and types of intangibles according to the OECD Guidelines -- 4.2.2.1. Hard intangibles -- 4.2.2.2. Soft intangibles -- 4.3. The Actions 8-10 modification to the OECD Guidelines -- 4.3.1. The requirement of the "accurate delineation of the transaction" -- 4.3.2. The requirement of control and financial capacity over risk -- 4.3.3. The actual conduct of the parties vis-à-vis DEMPE functions
Abstract	The book conducts a critical assessment of the modifications made to the OECD Guidelines concerning intangibles, examining how these changes influence profit shifting, the concept of value creation and anti-avoidance measures within the framework of the arm's length principle.
General note	"Thesis submitted to Vienna University of Economics and Business in fulminant of the requirements for the degree of Doctor in Business Law, Degree awarded on 20 January 2022."-- title page.
General note	4.3.4. The role of legal ownership vis-à-vis the "actual conduct of the parties"
Bibliography note	Includes bibliographical references (pages 405-441).
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2023455992
ISBN	9789087228637 (print)
ISBN	(eBook, ePub)
ISBN	(eBook, PDF)
ISBN	9087228643

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