The Future of the profit split method / (Record no. 945)

MARC details
000 -LEADER
fixed length control field 01429nam a2200241 i 4500
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field ta
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 210205s2021 ne a b 001 0 eng c
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789403524306 (hardback)
International Standard Book Number 9403524308 (hardback)
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)1233299417
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number K4550
Item number .F888 2021
245 04 - TITLE STATEMENT
Title The Future of the profit split method /
Statement of responsibility, etc. edited by Robert Danon ... [et al.].
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Alphen aan den Rijn, The Netherlands :
Name of publisher, distributor, etc. Wolters Kluwer,
Date of publication, distribution, etc. c2021.
300 ## - PHYSICAL DESCRIPTION
Extent xxvii, 356 p. :
Other physical details ill.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references and index.
520 ## - SUMMARY, ETC.
Summary, etc. The Future of the Profit Split Method' is a thoroughgoing book elucidating the profit split method (PSM). Among the various transfer pricing methods, the OECD?s Base Erosion and Profit Shifting (BEPS) project provided substantial guidance on the PSM in 2018. In this compendium - the first book to analyse this increasingly adopted transfer pricing method - notable scholars and practitioners working in the international tax community express their views on the method, answering some unresolved questions and highlighting issues that are still open and pending, especially in light of the digitalization of the economy.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Transfer pricing
General subdivision Taxation
-- Law and legislation.
Topical term or geographic name entry element International business enterprises
General subdivision Taxation
-- Law and legislation.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Danon, Robert J.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Withdrawn status Lost status Damaged status Not for loan Permanent Location Current Location Shelving location Date acquired Full call number Barcode Date last seen Price effective from Koha item type
        Punsarn Library Punsarn Library General Stacks 17/06/2021 K4550 .F888 2021 PNLIB21060759 17/06/2021 17/06/2021 Books