Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Author:
Kavadellas Constantinos
Supervisors info:
Aνδρέας Τσουρουφλής, Επίκουρος Καθηγητής, Νομική, ΕΚΠΑ
Original Title:
Η φορολογική διάσταση των ενδοομιλικών συναλλαγών (Tranfer Pricing)
Translated title:
Tax aspects of tranfer pricing
Summary:
This essay aspires to be a useful introductory tool about transfer pricing, as a international issue and as a term which is met more often in the Greek legislation the last years. Within this context, this study firstly attempts to clarify the basic principles of transfer pricing. Subsequently, it targets to examine the side effects of taxable income transfer to the states, as well as the international initiatives that have been adopted for establishing common rules to address this topic. The applicable methods of the aforementioned rules are thoroughly displayed at this study, as well. Finally, the Greek legal framework of transfer pricing is analytically presented in a dedicated section.
Main subject category:
Law and Legislation
Other subject categories:
Tax Law
Keywords:
Transfer pricing, associated enterprises, arm’s length principle, OECD Tranfer Pricing Guidelines, standard transfer pricing methods, tax evasion, tax avoidance, tax planning, Convention on the elimination of double taxation (arbitration), transfer pricing documentation file.
