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Author : William S. Dittoe
Publisher :
ISBN 13 :
Total Pages : 130 pages
Book Rating : 4.:/5 (843 download)
Download or read book A Look at the Transfer Pricing Problem for U.S. Multinational Corporations written by William S. Dittoe and published by . This book was released on 1981 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Elizabeth King
Publisher : Springer Science & Business Media
ISBN 13 : 0387781838
Total Pages : 199 pages
Book Rating : 4.3/5 (877 download)
Download or read book Transfer Pricing and Corporate Taxation written by Elizabeth King and published by Springer Science & Business Media. This book was released on 2008-10-11 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: National tax authorities individually determine multinational ?rms’ country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies. These methodologies are founded on basic assumptions about market structure and ?rm behavior that are rarely empirically valid. Moreover, for the most part, the transfer pricing methodologies now in vogue were developed before the Internet became a dominant factor in the world economy, and hedge and private equity funds transformed ?nancial and commodities markets. For these reasons, multinational ?rms are unable to accurately anticipate their tax liabilities in individual countries, and remain at risk of double taxation. Uncertainties in corporate tax liability are extremely costly, both for individual corporations and from an economy-wide perspective. Firms pay exorbitant fees to have tax attorneys, accountants and economists prepare the documentation required by tax authorities to substantiate their intercompany pricing practices and defend their tax positions on audit. Corporate tax liabilities are also potentially much higher than they would be under a more transparent and predictable transfer pricing regime (due to the potential for double taxation and penalties), and investors’ returns are reduced accordingly. The FASB’s Interpretation No. 48, Accounting for Uncertainty in Income Taxes (released on July 13, 2006), has motivated multinational ?rms to increase their reserves substantially (in many cases at the insistence of their au- tors), reducing the total funds available for productive investment. 1 The current transfer pricing regimes are embodied in the OECD Guidelines, individual OECD member countries’ interpretations thereof, the U. S.
Author : Lorraine Eden
Publisher : University of Toronto Press
ISBN 13 : 9780802007766
Total Pages : 788 pages
Book Rating : 4.0/5 (77 download)
Download or read book Taxing Multinationals written by Lorraine Eden and published by University of Toronto Press. This book was released on 1998-01-01 with total page 788 pages. Available in PDF, EPUB and Kindle. Book excerpt: Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.
Author : Alan M. Rugman
Publisher : Routledge
ISBN 13 : 1351999680
Total Pages : 292 pages
Book Rating : 4.3/5 (519 download)
Download or read book Multinationals and Transfer Pricing written by Alan M. Rugman and published by Routledge. This book was released on 2017-02-03 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: One of the reasons for the success of multinational enterprises in their ability to create in their supranational organisations "internal markets" which eliminate the imperfections of external world markets caused by tariffs on trade, restrictions on the flow of capital, information costs and so on. The method multinationals use to create and sustain internal markets is transfer pricing. Multinationals use to their advantage the difference between nominal accounting and real transfers from their head offices to a subsidiary in different countries to overcome transaction costs and restrictions on trade and capital flows. This book, first published in 1985, examines these and other aspects of multinationals’ use of transfer pricing. It puts forward original thinking and research findings by leading experts in this area. Empirical results are related to the activities of multinationals in less developed countries. This volume covers the economic theories of transfer pricing, accounting and fiscal practices and implications for government policies and regulations, and will be of interest to students of economics and business studies.
Author : Robert T. Cole
Publisher : Aspen Publishers
ISBN 13 :
Total Pages : 1302 pages
Book Rating : 4.0/5 ( download)
Download or read book Practical Guide to U.S. Transfer Pricing written by Robert T. Cole and published by Aspen Publishers. This book was released on 1999 with total page 1302 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical Guide to U.S. Transfer Pricing is a total approach to U.S. transfer pricing For The complex global marketplace. No book on the market today offers you a more thorough approach to transfer pricing rules that Practical Guide to U.S. Transfer Pricing. The tremendous increase in international trade among the nations of the world has made transfer pricing the most important international tax issues for governments. Thus, it is a major problem for major multinational corporations, which are subject to detriments from transfer pricing rules and adjustments, especially double taxation, penalties, And The cost of compliance. Packed with ready-to-use guidelines, detailed examples, and useful tips, Practical Guide to U.S. Transfer Pricing has been specifically designed to help you make today's transfer pricing rules work for your corporation. The book brings together For The first time, a wealth of features that will empower you to deal quickly and efficiently with all transfer pricing issues and problems. You will find: Unsurpassed coverage of U.S. transfer pricing substantive rules Incisive comparisons of the U.S. rules To The international accepted OECD Transfer Pricing Guidelines Information on both special and traditional procedures for transfer pricing cases Comprehensive explanations of all major transfer pricing methods, such as the Comparable Uncontrolled Price Method, Cost Plus Method, Comparable Profits Methods, and Profit Split Method Criteria for choosing the best transfer pricing method Ideas on how to cope with the U.S. rules in light of foreign requirements A checklist that multinationals can use in developing an international strategy for transfer pricing compliance A full description of the proposed method of global trading of financial products.
Author : Sylvain R. F. Plasschaert
Publisher : Gower Publishing Company, Limited
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.3/5 (91 download)
Download or read book Transfer Pricing and Multinational Corporations written by Sylvain R. F. Plasschaert and published by Gower Publishing Company, Limited. This book was released on 1979 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph examining the practice of transfer pricing by multinational enterprises - discusses inducements for transfer pricing, such as corporation tax differentials, customs duties, and repatriation of profit (repatriation of capital), and suggests limitation of these practices by means of fiscal policy and international cooperation. Diagrams and references.
Author : Alan M. Rugman
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (71 download)
Download or read book Transfer Pricing Problems and the Multinational Corporations written by Alan M. Rugman and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Martin Feldstein
Publisher : University of Chicago Press
ISBN 13 : 0226241882
Total Pages : 126 pages
Book Rating : 4.2/5 (262 download)
Download or read book Taxing Multinational Corporations written by Martin Feldstein and published by University of Chicago Press. This book was released on 2007-12-01 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the increasingly global business environment of the 1990s, policymakers and executives of multinational corporations must make informed decisions based on a sound knowledge of U.S. and foreign tax policy. Written for a nontechnical audience, Taxing Multinational Corporations summarizes the up-to-the-minute research on the structure and effects of tax policies collected in The Effects of Taxation on Multinational Corporations. The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of foreign direct investment, and the financial practices of multinational companies. In ten succinct chapters, the book documents the channels through which tax policy in the United States and abroad affects plant and equipment investments, spending on research and development, the cost of debt and equity finance, and dividend repatriations by United States subsidiaries. It also discusses the impact of U.S. firms' outbound foreign investment on domestic and foreign economies. Especially useful to nonspecialists is an appendix that summarizes current United States rules for taxing international income.
Author : Sylvain R. F. Plasschaert
Publisher : Routledge
ISBN 13 : 9780415085472
Total Pages : 330 pages
Book Rating : 4.0/5 (854 download)
Download or read book Transnational Corporations written by Sylvain R. F. Plasschaert and published by Routledge. This book was released on 1994 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David James Carol
Publisher :
ISBN 13 :
Total Pages : 154 pages
Book Rating : 4.:/5 (821 download)
Download or read book Regulation of Transfer Pricing by Multinational Corporations written by David James Carol and published by . This book was released on 1981 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Erik Wintzer
Publisher : GRIN Verlag
ISBN 13 : 3638698106
Total Pages : 61 pages
Book Rating : 4.6/5 (386 download)
Download or read book Transfer Pricing for Multinational Enterprises. An Integrated Approach written by Erik Wintzer and published by GRIN Verlag. This book was released on 2007-08 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diploma Thesis from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 2,0 (B), Schmalkalden University of Applied Sciences (Economics), course: Cost Pricing und Controlling, 121 entries in the bibliography, language: English, abstract: Globalization of business has replaced the concept of national exchanges with global transactions. Consequently, the changes due to globalization play a big role in the strategy of multinational enterprises. The volume of intrafirm trade is huge and expanding rapidly as multinationals globalize their investment and trade. Today, a considerable proportion of world trade takes place within multinational enterprises. This indicates the importance of transfer pricing conspicuously. The intention of this book is to describe the challenge of transfer pricing holistically and to exhibit some options for multinational enterprises determining their transfer prices. While management accounting as well as strategic aspects of transfer prices are also relevant for enterprises, which are not multinational, external aspects (specifically tax accounting) are typically only crucial for multinationals. This book is an attempt to integrate all aspects of transfer pricing targeting practitioners as well as economists.
Author : Martin Feldstein
Publisher : University of Chicago Press
ISBN 13 : 0226241874
Total Pages : 338 pages
Book Rating : 4.2/5 (262 download)
Download or read book The Effects of Taxation on Multinational Corporations written by Martin Feldstein and published by University of Chicago Press. This book was released on 2007-12-01 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
Author : Wolfgang Schön
Publisher : Springer Science & Business Media
ISBN 13 : 3642259804
Total Pages : 308 pages
Book Rating : 4.6/5 (422 download)
Download or read book Fundamentals of International Transfer Pricing in Law and Economics written by Wolfgang Schön and published by Springer Science & Business Media. This book was released on 2012-02-15 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
Author : Suleiman Khalil Kassicieh
Publisher :
ISBN 13 :
Total Pages : 196 pages
Book Rating : 4.:/5 (173 download)
Download or read book The Multinational Corporation and the Transfer Pricing Problem written by Suleiman Khalil Kassicieh and published by . This book was released on 1978 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Center
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.:/5 (41 download)
Download or read book Transfer Pricing and Multinational Enterprises written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Center. This book was released on 1984-10 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digitised document - Electronic release on 24/11/2011
Author : Wagdy M. Abdallah
Publisher : Praeger
ISBN 13 :
Total Pages : 184 pages
Book Rating : 4.:/5 (318 download)
Download or read book International Transfer Pricing Policies written by Wagdy M. Abdallah and published by Praeger. This book was released on 1989-03-13 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In this valuable work Professor Abdallah lays out the factors a good international transfer pricing system should have. . . . A multinational enterprise must reach a number of business decisions involving transfer pricing, such as where to manufacture a specific product, levels of capital investment, and profit planning by location. Rather than shooting from the hip' and trying to solve problems one at a time, Professor Abdallah says, companies should develop a comprehensive policy to resolve the inevitable problems. In short, transfer pricing problems are here and will continue to be here. While there is no single answer, a written policy approach is best. Anyone responsible for international transfer pricing will be helped immeasurably by referring to this valuable book." Management Accounting
Author : Robin Murray
Publisher : New York : Wiley
ISBN 13 :
Total Pages : 360 pages
Book Rating : 4.:/5 (321 download)
Download or read book Multinationals Beyond the Market written by Robin Murray and published by New York : Wiley. This book was released on 1981 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt:
