Taxing Multinationals

Transfer Pricing and Corporate Income Taxation in North America

Автор: Lorraine Eden

Език:

Корици: С твърди корици

Издател: University of Toronto Press

Наличност: 50% вероятност

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Governments face complex problems in taxing crossborder, intrafirm transactions of multinational ent...

Информация за книгата

Автор

Lorraine Eden

Език

Английски език

Корици

Книга - С твърди корици

Издадена

1998

страници

856

EAN

9780802007766

Enbook ID

04710473

Издател

University of Toronto Press

Теглоt

1155

Размери

159 x 236 x 43

Пълно описание

Governments face complex problems in taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trade flows and critically affect national tax revenues. However, their values - transfer prices - are set typically inside the multinationals. As a result, governments have established complicated rules based on the arm's length standard to discourage transfer price manipulation.This book draws on the fields of international business, economics, accounting, law, and public policy as they pertain to transfer pricing. It includes a state-of-the-art review of the economic theory of transfer pricing; an international business approach to multinationals and intrafirm trade in North America; complete outlines of the corporate income tax laws and regulations in Canada, the United States, and Mexico as they apply to transfer pricing; a thorough discussion of the roles of the U.S. Treasury and the OECD in developing the arm's length standard; summaries of key transfer pricing court cases; samples of accounting practices and problems; and a critical look at the current tax issues and public policy proposals in regard to taxing multinationals in the twenty-first century.Taxing Multinationals should be of interest to practitioners, researchers, and policy makers who deal with multinational enterprises, international taxation, and intrafirm transactions.

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Taxing Multinationals

Transfer Pricing and Corporate Income Taxation in North America

Информация за книгата

Пълно описание

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Клиенти, които купиха тази книга, купиха също