Transfer Pricing in SMEs, Veronika Solilova; Danuse Nerudova

Автор: Duffie, Darrell
Название: Dynamic asset pricing theory
ISBN: 069109022X ISBN-13(EAN): 9780691090221
Издательство: Wiley
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Цена: 73920.00 T
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Описание: Suitable for doctoral students and researchers, this book talks about the theory of asset pricing and portfolio selection in multiperiod settings under uncertainty. The asset pricing results are based on the three restrictive assumptions: absence of arbitrage, single-agent optimality, and equilibrium.

Автор: Singleton, Kenneth J.
Название: Empirical dynamic asset pricing
ISBN: 0691122970 ISBN-13(EAN): 9780691122977
Издательство: Wiley
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Цена: 115110.00 T
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Описание: Focuses on the interplay between model specification, data collection, and econometric testing of dynamic asset pricing models. This book includes the econometric methods used in analyzing financial time-series models, and the goodness-of-fit of preference-based and no-arbitrage models of equity returns and the term structure of interest rates.

Автор: Wolfgang Sch?n; Kai A. Konrad
Название: Fundamentals of International Transfer Pricing in Law and Economics
ISBN: 3642434282 ISBN-13(EAN): 9783642434280
Издательство: Springer
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Цена: 139750.00 T
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Описание: The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation.

Автор: Elizabeth King
Название: Transfer Pricing and Corporate Taxation
ISBN: 144192678X ISBN-13(EAN): 9781441926784
Издательство: Springer
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Цена: 111790.00 T
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Описание: This handbook will guide practitioners and tax directors through the complex maze of transfer pricing. It describes current transfer pricing methods and regulations, proposes alternative approaches, and discusses ten case studies in elaborate detail.

Автор: Elizabeth King
Название: Transfer Pricing and Valuation in Corporate Taxation
ISBN: 9401737681 ISBN-13(EAN): 9789401737685
Издательство: Springer
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Цена: 139750.00 T
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Описание: Transfer Pricing and Valuation in Corporate Taxation analyzes the disparities between both federal statutes and regulations, and r- ulations and administrative practice, in a highly controversial area of corporate tax policy: intra-company transfer pricing for tax p- poses.

Автор: Feinschreiber
Название: Asia-Pacific Transfer Pricing Handbook
ISBN: 1118359372 ISBN-13(EAN): 9781118359372
Издательство: Wiley
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Цена: 137280.00 T
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Описание: An overarching look at transfer pricing regimes in Asia-Pacific countries and what they mean for foreign businesses A comprehensive guide for companies doing business globally, Asia-Pacific Transfer Pricing Handbook explains the policies and practices that Asia-Pacific countries employ with regards to taxing foreign businesses.

Автор: J. Li
Название: International Transfer Pricing in Asia Pacific
ISBN: 1403991677 ISBN-13(EAN): 9781403991676
Издательство: Springer
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Цена: 125770.00 T
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Описание: In the management of business activity by companies operating in more than one country, the complex array of issues and practices that characterize their movements of assets between constituent company units centres around what has become known as international transfer payments.

Автор: Studio Trivoli Staff
Название: Transfer Pricing
ISBN: 9401745188 ISBN-13(EAN): 9789401745185
Издательство: Springer
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Цена: 81050.00 T
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Описание: As a part of the provisions governing the subject of the measurement of the income of business enterprises, the fifth paragraph, sub- paragraph b), of article 53 of the Presidential Decree no. 597 of 29 September, 1973, provides, as it is well known, that "the difference between the normal value of goods and services, and the consideration for transfers made and for services rendered to companies, whose legal seat or administrative headquarters and whose main object are not in the Italian territory, and which either directly or indirectly control the enterprise, or are controlled by the same company that controls the enterprise", is tobe included in the proceeds. The second paragraph of the successive article 56 further states that the cost of acquisition of the goods transferred and of the services rendered by the same enterprises is to be curtailed of any surplus tn respect of the normal value. The same provision also applies to the goods transferred and the services rendered by companies not having in Italy their legal seat or their administrative office or the main object of their activity, for account of which the enterprise carries out an activity for the sale and placement of raw materials or goods, or for the manufacturing or processing of products.

Автор: Calciano
Название: The Restructuring of Banks and Financial Systems in the Euro Area and the Financing of SMEs
ISBN: 1137518723 ISBN-13(EAN): 9781137518729
Издательство: Springer
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Цена: 97820.00 T
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Описание: The 2007-2009 financial crisis has had a worldwide impact on banks and financial systems. It has also brought about major changes in Europe`s financial regulatory framework which could lead to financing problems for SMEs. The book explores the restructuring process of banking and financial systems to its impact on the financing of SMEs.

Автор: Beltrame
Название: Estimating SMEs Cost of Equity Using a Value at Risk Approach
ISBN: 113738929X ISBN-13(EAN): 9781137389299
Издательство: Springer
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Цена: 83850.00 T
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Описание: As well as reviewing traditional models, this book proposes an alternative model for estimating the cost of risk capital. This model, known as CaRM (Capital at Risk Model), bases the cost estimate of risk capital on VaR (Value at Risk) for the very first time. This book is an ideal resource for developing valuation research in SMEs.

Автор: Durrani, Mansoor Boocock, Grahame
Название: Venture capital, islamic finance and smes
ISBN: 1403936382 ISBN-13(EAN): 9781403936387
Издательство: Springer
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Цена: 111790.00 T
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Описание: Explores the operations of the venture capital sector in supporting the growth and development of SMEs. This book is underpinned by an empirical study of the venture capital industry in India. It also analyzes the techniques used by venture capitalists to value, structure and monitor their investments and is for policy makers and practitioners.

Автор: Bottiglia
Название: Crowdfunding for SMEs
ISBN: 1137560207 ISBN-13(EAN): 9781137560209
Издательство: Springer
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Цена: 102480.00 T
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Описание: Crowdfunding for SMEs: A European Perspective provides a valuable insight into this new source of capital. Inparticular, the authors focus on financial return crowdfunding, which repaysthe crowd either through debt or equity. This source of capital might play asignificant role in the future becoming an alternative or a complement totraditional funding sources. It is therefore of the uttermost importance tounderstand what has boosted its exponential growth in recent years, as well asthe key drivers of success of P2P lending and equity crowdfunding campaigns onboth the funders and the fundraisers side. Due to the financial nature of thereturn provided to the crowd, financial return crowdfunding has been the objectof recent waves of regulation, although the European Union still lacks a set ofcommon rules. The aim of regulation should be twofold, to protect investorsand, at the same time, to favor the financing for SMEs. In this book, theauthors explore such issues and the regulatory policies, while looking to thefuture of financial return crowdfunding as an evolving source of capital.