Delineating and Recognizing Business Restructuring

Authors
Publication date 2023
Host editors
  • M. Lang
  • R. Petruzzi
Book title Transfer Pricing and Business Restructurings
Book subtitle Current Developments, Relevant Issues and Possible Solutions
ISBN
  • 9783707348675
Series Series on international tax law
Event Transfer Pricing and Business Restructuring
Pages (from-to) 27-66
Publisher Wien: Linde
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
Abstract In this chapter, the authors discuss the process of the accurate delineation of business restructuring transactions and recognizing them as the first steps of the transfer pricing analysis based on a practical example.
Document type Chapter
Language English
Other links https://shop.lindeverlag.at/buch/transfer-pricing-and-business-restructurings-19794
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