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. XVTables
Introduction
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Table 1: | Changes in functions, assets, and risks pre- and post-restructuring | 9 |
Chapter 1 | ||
Table 1: | Summary of the OECD control over risk guidance | 33 |
Table 2: | The overview of the responsibilities and risks of the different levels of the distributor business models | 46 |
Table 3: | A summary of the functions/assets/risks of MyFashion France and Italy | 56 |
Table 4: | Impact of headcount | 57 |
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Chapter 2 | ||
Table 1: | Contractual terms and description of the distribution agreement | 82 |
Table 2: | Functions performed, risks assumed, and assets used by the relevant related parties under the pre-restructuring scenario | 83 |
Table 3: | Functions performed, risks assumed, and assets used by the relevant related parties under the post-restructuring scenario | 86 |
Table 4: | Comparison of the functions performed, risks assumed, and assets used before and after the reorganization under analysis | 87 |
Table 5: | Values considered for the purpose of the present analysis | 94 |
Table 6: | The arm’s length range of OMs resulting from the benchmarking analysis | 96 |
Table 7: | Revenues and the related incomes (NOPAT) that the distribution of Alfa products in the Spanish market is expected to generate over the valuation ... |