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On Transfer Pricing Conceptual Thoughts On The Nature Of The Multinational Firm
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Book Synopsis On Transfer Pricing Conceptual Thoughts on the Nature of the Multinational Firm by : Markus Brem
Download or read book On Transfer Pricing Conceptual Thoughts on the Nature of the Multinational Firm written by Markus Brem and published by . This book was released on 2013 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper deploys Transaction Cost Economics (TCE) to elaborate on the shortcomings of mainstream transfer pricing in multinational firms. Departing from the notion that multinationals increasingly (re-)organize their business along multinational value chains irrespective of jurisdictional borders, the paper discusses the nature of the multinational firm and the problem of choosing the right intra-group (transfer) price. The mainstream transfer pricing approach derived from the Arm's Length Principle is deemed inappropriate for globalized MNEs. Referring to the value chain model, the paper suggests that entrepreneurial coordination is the key performance feature to be used for valuing business activity and for allocating - for tax transfer pricing purposes - standard markups and residual profits along the value chain.
Book Synopsis The Multinational Firm, Transfer Pricing and the Nature of Competition by : Guttorm Schjelderup
Download or read book The Multinational Firm, Transfer Pricing and the Nature of Competition written by Guttorm Schjelderup and published by . This book was released on 1995 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Transfer Pricing and Multinational Corporations by : Sylvain R. F. Plasschaert
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.
Book Synopsis Transfer Pricing in the Multinational Firm (Classic Reprint) by : James S. Shulman
Download or read book Transfer Pricing in the Multinational Firm (Classic Reprint) written by James S. Shulman and published by Forgotten Books. This book was released on 2017-09-12 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Transfer Pricing in the Multinational Firm The spread of decentralized corporate operations has been accompanied by widespread utilization Of the profit center concept to measure, evaluate, and motivate divisional management. As the implications of the profit center idea have been recognized, the need has arisen for rational systems to price intra-company transfers of goods at varying stages of production. The aim, in general, has been to devise methods which would satisfy' the goals of divisional managers to earn adequate profit for their divisions, while simultaneously furthering corporate profit goals. In single country Operations, the system is meant to function for this purpose and to provide a foundation for a properly Operating control system. But when a company operates across national borders and exports its practice of decentralized management, with all the accompanying apparatus, new complicating dimensions are added. In international business, there are Opportunities to maximize profits which may override the significance of a control system and the transfer pricing mechanism. Likewise, this environment contains threats to international firms, often unforeseen and, even when perceived, seldom factored into control systems. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Book Synopsis Multinationals and Transfer Pricing by : Alan M. Rugman
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.
Book Synopsis Transfer Pricing in China by : Jian Li
Download or read book Transfer Pricing in China written by Jian Li and published by Springer. This book was released on 2019-05-30 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers up to date insights into the exciting world of China’s extensive economic activity through the pervasive and often secretive practice of transfer pricing. It begins with an explanation of transfer pricing itself and goes on to explore how intricately it can infiltrate the trading practices of the commercial lives of both foreign companies in China and Chinese companies expanding to other countries. A review of the main industries in China also considers their possible future uncertainties. China has joined other authorities in actively legislating and organizing a regime to implement its arm’s length policy, as related in Part I of the book on concepts and controls. This is then followed by Part 2 which is devoted to a collection of cases showing the breadth and variability of companies actively seeking to maximise their profits, while Part 3 of the book gives a rare record of the order of priorities exercised by one hundred Chinese tax officers engaged in auditing company performance. The book ends with a summary of the future trends, and activities that regulatory authorities are likely to undertake.
Book Synopsis TRANSFER PRICING IN THE MULTINATIONAL FIRM by : JAMES S. SHULMAN
Download or read book TRANSFER PRICING IN THE MULTINATIONAL FIRM written by JAMES S. SHULMAN and published by . This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Transfer Pricing for Multinational Enterprises by : H. C. Verlage
Download or read book Transfer Pricing for Multinational Enterprises written by H. C. Verlage and published by . This book was released on 1975 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph on transfer pricing or the pricing of products for sale between different parts of the same multinational enterprise - covers economic implications under decentralization, fiscal aspects such as customs valuation, profit taxes, etc., pricing methodology and administrative aspects. Bibliography pp. 199 to 206 and references.
Book Synopsis Introduction to Transfer Pricing by : Jerome Monsenego
Download or read book Introduction to Transfer Pricing written by Jerome Monsenego and published by . This book was released on 2013-01-01 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing is an area of tax law that has significantly expanded over the last decades. With the globalisation of business activities, the threat of international double taxation, and the need for States to monitor transfer prices to avoid the illegitimate erosion of their tax base, transfer pricing has become a key question for multinational enterprises and tax administrations. The book provides a general overview on the fundamentals of transfer pricing from an OECD perspective. The book also illustrates the fundamentals of transfer pricing with concrete examples based on the structures often used by multinational enterprises when entering into cross-border intercompany transactions. This book is primarily addressed to students reading international tax courses, but may also be of use to tax professionals in matters pertaining to transfer pricing.
Book Synopsis Transfer Pricing in the Multinational Firm by : James S Shulman
Download or read book Transfer Pricing in the Multinational Firm written by James S Shulman and published by Franklin Classics. This book was released on 2018-10-15 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Book Synopsis Transfer pricing for multinational enterprises. An integrated approach by : Erik Wintzer
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 2003-02-14 with total page 55 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, 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.
Book Synopsis Transfer Pricing in Multinational Enterprises an Overview of Concepts, Mechanisms and Regulations by : Sylvain R. F. Plasschaert
Download or read book Transfer Pricing in Multinational Enterprises an Overview of Concepts, Mechanisms and Regulations written by Sylvain R. F. Plasschaert and published by . This book was released on 1979 with total page 120 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 ; Montreal : Renouf ISBN 13 : Total Pages :114 pages Book Rating :4.3/5 (91 download)
Book Synopsis Transfer Pricing and Multinational Enterprises by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
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 ; Montreal : Renouf. This book was released on 1979 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Transfer Pricing in Multinational Enterprises. A Classification of Concepts and Issues by : S. Plasschaert
Download or read book Transfer Pricing in Multinational Enterprises. A Classification of Concepts and Issues written by S. Plasschaert and published by . This book was released on 1979 with total page 0 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)
Book Synopsis Transfer Pricing and Multinational Enterprises by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
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
Book Synopsis International Transfer Pricing Policies by : Wagdy M. Abdallah
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
Book Synopsis Transfer pricing and multinational corporations : an overview of concepts mechanism and regulations by : B. Cammerman
Download or read book Transfer pricing and multinational corporations : an overview of concepts mechanism and regulations written by B. Cammerman and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
