OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

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Publisher : OECD Publishing
ISBN 13 : 9264265120
Total Pages : 608 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 by : OECD

Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 written by OECD and published by OECD Publishing. This book was released on 2017-07-10 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

Emerging-market Multinational Enterprises in East Central Europe

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Publisher : Palgrave Macmillan
ISBN 13 : 9783030551674
Total Pages : 329 pages
Book Rating : 4.5/5 (516 download)

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Book Synopsis Emerging-market Multinational Enterprises in East Central Europe by : Ágnes Szunomár

Download or read book Emerging-market Multinational Enterprises in East Central Europe written by Ágnes Szunomár and published by Palgrave Macmillan. This book was released on 2021-12-08 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rise of multinational enterprises (MNEs) from emerging markets is topical, important and poses a number of questions and challenges that require considerable attention in the future from academia as well as business management. The recent takeovers of high-profile companies in developed or developing countries by non-European emerging-market MNEs (EMNEs) – such as Lenovo, Wanhua (China), Hindalco (India), CVRD (Brazil), Cemex (Mexico), Lukoil (Russia), etc. – as well as the greenfield or brownfield investments of emerging companies (such as Huawei, ZTE, Tata, Pepco, etc.) show a new trend where new kind of firms become major players globally. EMNEs have become important players in several regions around the globe, ranging from the least developed countries of Africa through the developing markets in Latin America and Asia to the developed countries of the United States or the European Union, including East Central European (ECE) countries. EMNEs presence on the global level has resulted in numerous studies in the international literature but those research results barely cover EMNEs’ activities in the ECE region (in the East Central European EU member countries, including the Czech Republic, Hungary, Poland, Slovakia and Slovenia). The existing books typically focus on the investment activity of a single country or region (such as China or East Asia) but a comprehensive analysis is still missing in this regard. The novelty of this edited volume is that it aims at exploring EMNEs location determinants, strategies, activities and challenges in East Central Europe by discussing its anomalies to the traditional theories as well as to other types of MNEs in the ECE region. The authors focus on EMNEs not only from China but from other important emerging countries, too, such as Russia, India, South Korea, Taiwan, Turkey, Brazil or South Africa.

Multinational Enterprises and Sustainable Development

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Publisher : Emerald Group Publishing
ISBN 13 : 1787431630
Total Pages : 272 pages
Book Rating : 4.7/5 (874 download)

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Book Synopsis Multinational Enterprises and Sustainable Development by : Pervez N. Ghauri

Download or read book Multinational Enterprises and Sustainable Development written by Pervez N. Ghauri and published by Emerald Group Publishing. This book was released on 2017-09-25 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume reports the results of the large international ‘MNEmerge’ research project, financed by the European Commission, and provides an understanding of the impact of multinational enterprises on United Nations Millennium Development Goals and successive Sustainable Development Goals in developing countries.

Just Business: Multinational Corporations and Human Rights (Norton Global Ethics Series)

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Publisher : W. W. Norton & Company
ISBN 13 : 0393089762
Total Pages : 304 pages
Book Rating : 4.3/5 (93 download)

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Book Synopsis Just Business: Multinational Corporations and Human Rights (Norton Global Ethics Series) by : John Gerard Ruggie

Download or read book Just Business: Multinational Corporations and Human Rights (Norton Global Ethics Series) written by John Gerard Ruggie and published by W. W. Norton & Company. This book was released on 2013-03-25 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: "A true master class in the art of making the impossible possible." —Paul Polman One of the most vexing human rights issues of our time has been how to protect the rights of individuals and communities worldwide in an age of globalization and multinational business. Indeed, from Indonesian sweatshops to oil-based violence in Nigeria, the challenges of regulating harmful corporate practices in some of the world’s most difficult regions long seemed insurmountable. Human rights groups and businesses were locked in a stalemate, unable to find common ground. In 2005, the United Nations appointed John Gerard Ruggie to the modest task of clarifying the main issues. Six years later, he had accomplished much more than that. Ruggie had developed his now-famous "Guiding Principles on Business and Human Rights," which provided a road map for ensuring responsible global corporate practices. The principles were unanimously endorsed by the UN and embraced and implemented by other international bodies, businesses, governments, workers’ organizations, and human rights groups, keying a revolution in corporate social responsibility. Just Business tells the powerful story of how these landmark “Ruggie Rules” came to exist. Ruggie demonstrates how, to solve a seemingly unsolvable problem, he had to abandon many widespread and long-held understandings about the relationships between businesses, governments, rights, and law, and develop fresh ways of viewing the issues. He also takes us through the journey of assembling the right type of team, of witnessing the severity of the problem firsthand, and of pressing through the many obstacles such a daunting endeavor faced. Just Business is an illuminating inside look at one of the most important human rights developments of recent times. It is also an invaluable book for anyone wanting to learn how to navigate the tricky processes of global problem-solving and consensus-building and how to tackle big issues with ambition, pragmatism, perseverance, and creativity.

The Multinational Enterprise

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Publisher : Edward Elgar Publishing
ISBN 13 : 1788110064
Total Pages : 368 pages
Book Rating : 4.7/5 (881 download)

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Book Synopsis The Multinational Enterprise by : Mark Casson

Download or read book The Multinational Enterprise written by Mark Casson and published by Edward Elgar Publishing. This book was released on 2017 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book summarises Mark Casson’s recent research on the multinational enterprise. This work is firmly rooted in history and examines the evolution of the internalisation theory of the multinational enterprise over the past forty years and, in the light of this, considers its potential for further development. The book also explores internationalisation theory in respect to marketing and brands, the supply chain, risk management as well as methodology.

Multinational Enterprises and the Law

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Publisher : Oxford University Press
ISBN 13 : 0199282560
Total Pages : 856 pages
Book Rating : 4.1/5 (992 download)

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Book Synopsis Multinational Enterprises and the Law by : Peter Muchlinski

Download or read book Multinational Enterprises and the Law written by Peter Muchlinski and published by Oxford University Press. This book was released on 2007 with total page 856 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the major regulatory areas relating to multinational enterprises. It covers the main economic law issues relating to jurisdiction, entry and establishment controls and liberalisation, tax, company law, competition and technology transfer. It also deals with the increasingly prominent demands for corporate social responsibility covering labour, rights, human rights and the environment, and the recent developments in arbitral decisions that give increased importanceto the protection standards contained in ...

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264921915
Total Pages : 659 pages
Book Rating : 4.2/5 (649 download)

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Book Synopsis OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 by : OECD

Download or read book OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 written by OECD and published by OECD Publishing. This book was released on 2022-01-20 with total page 659 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.

International Human Resource Management

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Publisher : Psychology Press
ISBN 13 : 0415338344
Total Pages : 513 pages
Book Rating : 4.4/5 (153 download)

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Book Synopsis International Human Resource Management by : Dennis R. Briscoe

Download or read book International Human Resource Management written by Dennis R. Briscoe and published by Psychology Press. This book was released on 2004 with total page 513 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an ideal foundation text for anyone studying or working in the International Human Resource Management (IHRM) arena. This text utilizes and incorporates most of what is currently known, researched or experienced in the field. It features data and examples from academic research, international businesses and consulting firms, as well as experiences of and interviews with HRM managers in multinational and global firms. This book offers both a theoretical and practical treatment of this important and constantly evolving area. Thoroughly updated and revised, this second edition now includes key terms, learning objectives, discussion questions and an end-of-book integrative case. It has been designed to lead readers through all of the key topics in a highly engaging and approachable way. This book focuses on IHRM within multi-national enterprises (MNEs) and covers topics including: * MNE and country culture * organizational structure, strategy and design * international joint ventures and cross-border mergers and acquisitions * labour standards, ethics and codes of conduct * selection and mangement of international assignees * training and management development * compensation and benefits * health and safety and crisis management * IHRM departments and professionals Uncovering precisely why IHRM is important for success in international business and how IHRM policies and practices function within the multinational enterprise, this outstanding textbook provides an essential foundation for an understanding of the theory and practice of IHRM. This book is essential reading for all students, lecturers and IHRM professionals.

Global Goliaths

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Publisher : Brookings Institution Press
ISBN 13 : 0815738560
Total Pages : 585 pages
Book Rating : 4.8/5 (157 download)

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Book Synopsis Global Goliaths by : James R. Hines

Download or read book Global Goliaths written by James R. Hines and published by Brookings Institution Press. This book was released on 2021-04-20 with total page 585 pages. Available in PDF, EPUB and Kindle. Book excerpt: How multinationals contribute, or don't, to global prosperity Globalization and multinational corporations have long seemed partners in the enterprise of economic growth: globalization-led prosperity was the goal, and giant corporations spanning the globe would help achieve it. In recent years, however, the notion that all economies, both developed and developing, can prosper from globalization has been called into question by political figures and has fueled a populist backlash around the world against globalization and the corporations that made it possible. In an effort to elevate the sometimes contentious public debate over the conduct and operation of multinational corporations, this edited volume examines key questions about their role, both in their home countries and in the rest of the world where they do business. Is their multinational nature an essential driver of their profits? Do U.S. and European multinationals contribute to home country employment? Do multinational firms exploit foreign workers? How do multinationals influence foreign policy? How will the rise of the digital economy and digital trade in services affect multinationals? In addressing these and similar questions, the book also examines the role that multinational corporations play in the outcomes that policymakers care about most: economic growth, jobs, inequality, and tax fairness.

A Common Tax Base for Multinational Enterprises in the European Union

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Author :
Publisher : Springer Science & Business Media
ISBN 13 : 3834981931
Total Pages : 231 pages
Book Rating : 4.8/5 (349 download)

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Book Synopsis A Common Tax Base for Multinational Enterprises in the European Union by : Carsten Wendt

Download or read book A Common Tax Base for Multinational Enterprises in the European Union written by Carsten Wendt and published by Springer Science & Business Media. This book was released on 2009-04-16 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: Carsten Wendt analyses the necessity, the concept as well as potential advantages and effects of a common tax base for multinational enterprises in the European Union. He addresses important issues concerning a common tax base, such as the definition of the consolidated group, the technique and scope of consolidation and the formula used to allocate the consolidated tax base among the involved member states.

Multinational Enterprises and Government Intervention (RLE International Business)

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Author :
Publisher : Routledge
ISBN 13 : 1135126399
Total Pages : 156 pages
Book Rating : 4.1/5 (351 download)

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Book Synopsis Multinational Enterprises and Government Intervention (RLE International Business) by : Thomas Poynter

Download or read book Multinational Enterprises and Government Intervention (RLE International Business) written by Thomas Poynter and published by Routledge. This book was released on 2013-01-04 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government intervention can reduce the profits of multinational enterprises. These interventions also increase uncertainty and risk and distort trading and intra-firm sourcing patterns. The focus of this book is a corporate survival plan that describes how a multinational can monitor its exposure to intervention and then seek to reduce it. It reports on the successes and failures of firms as they implement various global management systems and recommends a general strategy. Such a strategy will allow multinationals to continue foreign investment with the longer term horizons that will benefit both the firms and their host countries.

Transfer Pricing and Multinational Enterprises

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Publisher : OECD Publishing
ISBN 13 : 9264167773
Total Pages : 107 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Transfer Pricing and Multinational Enterprises by : OECD

Download or read book Transfer Pricing and Multinational Enterprises written by OECD and published by OECD Publishing. This book was released on 1979-06-01 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt: The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the “arm’s length principle”, which is the international consensus on transfer pricing, i.e. on the valuation, for tax purposes, of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, transfer pricing is high on the agenda of tax administrators and taxpayers alike. Governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdictions and that the tax base reported by MNEs in their respective countries reflect the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of an arm’s length remuneration for their cross-border transactions with associated enterprises. Following this original 1979 publication, the OECD Transfer Pricing Guidelines were approved by the OECD Council in their original version in 1995. A limited update was made in this 2009 edition, primarily to reflect the adoption, in the 2008 update of the Model Tax Convention, of a new paragraph 5 of Article 25 dealing with arbitration, and of changes to the Commentary on Article 25 on mutual agreement procedures to resolve cross-border tax disputes. A subsequent edition was released in 2010, in which, Chapters I-III were substantially revised, with new guidance on: the selection of the most appropriate transfer pricing method to the circumstances of the case; the practical application of transactional profit methods (transactional net margin method and profit split method); and on the performance of comparability analyses. Furthermore, a new Chapter IX, on the transfer pricing aspects of business restructurings, was added. Consistency changes were made to the rest of the Guidelines. Digitised document - Electronic release on 24/11/2011.

Global Reach

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Publisher : Simon & Schuster
ISBN 13 :
Total Pages : 518 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Global Reach by : Richard J. Barnet

Download or read book Global Reach written by Richard J. Barnet and published by Simon & Schuster. This book was released on 1974 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the role of multinational corporations in the economy of the world and their effect on governments, taxpayers, consumers, workers, and businessmen.

Multinational Enterprises and the Challenge of Sustainable Development

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Publisher : Edward Elgar Publishing
ISBN 13 : 1849802211
Total Pages : 343 pages
Book Rating : 4.8/5 (498 download)

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Book Synopsis Multinational Enterprises and the Challenge of Sustainable Development by : John R. McIntyre

Download or read book Multinational Enterprises and the Challenge of Sustainable Development written by John R. McIntyre and published by Edward Elgar Publishing. This book was released on 2009-01-01 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transnational corporations play a role in the design, diffusion, and consolidation of sustainable development in the context of globalization and multinational firms. In this timely book European and American contributors analyze this role and explore the complex and dynamic phenomena of economic, political, cultural and legal interactions involved. In order to understand this interplay, the authors examine the practices and organizational behaviors used by multinationals in sustainable development. They also discuss the evolving concepts that multinationals hold about sustainable development and corporate social responsibility and how companies reaffirm these philosophies through their strategy and organizational practices such as human resource development, marketing, supply chain, information technology, law, and communications. The authors outline an approach to help identify the key details and motivating factors in decision making. Scholars, students and policy analysts in the fields of business, ecology, economic development and developmental economics and consultants focusing in corporate planning and strategic analysis will find this original collection of great value.

Multinational Enterprises and Host Country Development

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Publisher : World Scientific Publishing Company
ISBN 13 : 9814749230
Total Pages : 387 pages
Book Rating : 4.8/5 (147 download)

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Book Synopsis Multinational Enterprises and Host Country Development by : Holger Görg

Download or read book Multinational Enterprises and Host Country Development written by Holger Görg and published by World Scientific Publishing Company. This book was released on 2016-06-24 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Multinational Enterprises and Host Country Development is a unique collection of papers looking at different aspects of the link between multinational enterprises and their effects on the host countries' economies. The volume studies effects of multinationals on R&D, innovation, productivity, wages, as well as growth and survival of firms in the host countries, and distinguishes direct and indirect effects through spillovers. All the analyses are conducted using firm level data for countries as diverse as China, Ireland, Sweden, Ghana, the UK or a group of countries in Central and Eastern Europe. This volume is a valuable reading for graduate students and researchers wishing to investigate the impact of multinationals.

International Accounting and Multinational Enterprises

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Publisher : John Wiley & Sons
ISBN 13 : 0471652695
Total Pages : 520 pages
Book Rating : 4.4/5 (716 download)

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Book Synopsis International Accounting and Multinational Enterprises by : Lee H. Radebaugh

Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Make informed decisions in today's dynamic international business environments International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide. Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You'll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. New to This Edition: * New coauthor, Ervin L. Black of Brigham Young University. * Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries. * Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005. * A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions. * Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter. * Expanded end-of-chapter material, including more discussion questions and exercises. * New cases (two per chapter) on the web. * Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management.

Global Business in Local Culture

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Author :
Publisher : Springer
ISBN 13 : 3030037983
Total Pages : 122 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis Global Business in Local Culture by : Philipp Aerni

Download or read book Global Business in Local Culture written by Philipp Aerni and published by Springer. This book was released on 2018-12-08 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the impact of multinational enterprises (MNEs) on local economies, and presents selected case studies of MNEs operating in low income countries. By balancing external social and environmental costs against its corresponding benefits, the book demonstrates that MNEs can have a positive net-impact on local development if they build up social capital by embedding themselves in local economies and engaging responsibly with local stakeholders. By doing so MNEs contribute to inclusive growth, a central pillar of the UN Sustainable Development Goals. In this context, the book challenges popular narratives in civil society and academia that frame foreign direct investment (FDI) merely as a threat to human rights and sustainable development. Moreover, it offers practical guidance for globally operating businesses seeking to establish progressive Corporate Social Responsibility (CSR) strategies of their own.