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The Rugby league transfer record is the highest-ever sum of money paid by a club to purchase the contract, and thereby obtain the playing services of another club's player. It has been broken in every decade since the sport became professional around the start of the 20th century.
Loyens & Loeff N.V. (L&L) is an international law and tax firm headquartered in Rotterdam. [1] It has offices in the Netherlands, Belgium, Luxembourg and Switzerland (home markets), as well as representation offices in major international financial centres. [2] It is ranked as the second firm in the European 100 ranking by The Lawyer. [3]
Download as PDF; Printable version; In other projects ... [15] [16] the term refers to a ... "Transfer prices are significant for both taxpayers and tax ...
Transfer prices then have to be established based on expectations of future income. [16] Mispricing is rife. [ citation needed ] Khadija Sharife and John Grobler, writing for the World Policy Journal , [ 17 ] exposed $3.5 billion minimum in transfer mispricing of African diamonds from Angola and DRC, through the use of intra-company valuation ...
Internal exchanges that are measured by transfer prices result in (1) revenue for the business unit furnishing (i.e. selling) the funds and (2) costs for the business unit receiving (i.e., buying) the funds. [4] Considering a centralised organisation, internal trade is mandated and the fund transfer price unilaterally determined by the treasury ...
The transfer was completed on 1 July 2009, setting not only a new British transfer record, but also a new world record (either in pounds or euros). [4] In turn, that record was broken on 1 September 2013 when Real announced that their £85.3 million (€100 million) purchase of Gareth Bale from Tottenham Hotspur had been completed.
The Organisation for Economic Co-operation and Development (OECD) has adopted the principle in Article 9 of the OECD Model Tax Convention, to ensure that transfer prices between companies of multinational enterprises are established on a market value basis. In this context, the principle means that prices should be the same as they would have ...
The following is a list of most expensive association football transfers, which details the highest transfer fees ever paid for players, as well as transfers which set new world transfer records. The first confirmed record transfer was of Willie Groves from West Bromwich Albion to Aston Villa for £100 in 1893 [ 1 ] (equivalent to £14,000 in ...