Lang/Petruzzi (Eds)
Transfer Pricing and Business Restructurings
Current Developments, Relevant Issues and Possible Solutions
1. Aufl. 2023
ISBN: 978-3-7073-4867-5
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Dokumentvorschau
Transfer Pricing and Business Restructurings (1. Auflage)
S. XIIIFigures
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Introduction | ||
Figure 1: | Conversion of full-fledged distributor to commissionaire | 5 |
Chapter 1 | ||
Figure 1: | OECD’s six-step approach to risk allocation | 34 |
Figure 2: | Illustration of commercial and contractual arrangements post-restructuring | 49 |
Figure 3: | Focal points in managing fashion brands’ supply chains | 54 |
Figure 4: | Technology opportunities across the apparel value chain | 55 |
Chapter 2 | ||
Figure 1: | Simplified illustration of the Group’s value chain | 79 |
Figure 2: | Illustration of the transaction flows related to the Italian and Spanish markets under the pre-restructuring scenario | 81 |
Figure 3: | Illustration of the transaction flows related to the Italian and Spanish markets under the post-restructuring scenario | 85 |
Chapter 3 | ||
Figure 1: | Compensation of a transfer of function in German transfer pricing regulations | 115 |
Figure 2: | GP GMBH’s global business functional and transactional structure | 124 |
Figure 3: | GP GMBH’s global business in the Centre-led model | 127 |
Chapter 4 | ||
Figure 1: | Factors influencing business restructurings | 134 |
Figure 2: | Example of a value chain approach to TP analysis of business restructurings | 136 |
Figure 3: | Example of materialisation of location specific advantages ... | |