Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing

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Author :
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 27 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing by : Sebastian Beer

Download or read book Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing written by Sebastian Beer and published by International Monetary Fund. This book was released on 2022-09-23 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are large. Simplified approaches seek to reduce these costs by relying on an approximation of the true tax base, potentially distorting resource allocation. We examine the efficiency cost of transfer pricing simplification theoretically and empirically. Using a sample of 300,000 firms located in 22 countries, we estimate that common transfer pricing practices reduce efficiency between 0.25 and 2.2 percent of total factor productivity across sectors. Focusing on the manufacturing sector, we then observe that simplification more than doubles sectoral inefficiency on average. However, large differences exist, with moderate efficiency costs in several sectors.

Taxing Multinationals

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Publisher : University of Toronto Press
ISBN 13 : 9780802007766
Total Pages : 788 pages
Book Rating : 4.0/5 (77 download)

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Book Synopsis Taxing Multinationals by : Lorraine Eden

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.

United Nations Practical Manual on Transfer Pricing for Developing Countries 2017

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Publisher :
ISBN 13 :
Total Pages : 672 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis United Nations Practical Manual on Transfer Pricing for Developing Countries 2017 by : United Nations

Download or read book United Nations Practical Manual on Transfer Pricing for Developing Countries 2017 written by United Nations and published by . This book was released on 2017 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfer pricing (profit shifting) analysis to some of the transactions of multinational enterprises (MNEs) in particular.

Publications of the National Institute of Standards and Technology ... Catalog

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Publisher :
ISBN 13 :
Total Pages : 1162 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Publications of the National Institute of Standards and Technology ... Catalog by : National Institute of Standards and Technology (U.S.)

Download or read book Publications of the National Institute of Standards and Technology ... Catalog written by National Institute of Standards and Technology (U.S.) and published by . This book was released on 1994 with total page 1162 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Survey of Current Business

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Publisher :
ISBN 13 :
Total Pages : 308 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Survey of Current Business by :

Download or read book Survey of Current Business written by and published by . This book was released on 1983 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents current statistical data on economic activity.

International Transfer Pricing

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Publisher :
ISBN 13 :
Total Pages : 212 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis International Transfer Pricing by : Business International Corporation

Download or read book International Transfer Pricing written by Business International Corporation and published by . This book was released on 1991 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive guide to corporate practices in internal control and tax compliance. Included are case studies of how firms in a variety of industries approach transfer pricing.

Managing the Regulatory Process

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Publisher : World Bank Publications
ISBN 13 : 9780821347591
Total Pages : 478 pages
Book Rating : 4.3/5 (475 download)

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Book Synopsis Managing the Regulatory Process by : J. Luis Guasch

Download or read book Managing the Regulatory Process written by J. Luis Guasch and published by World Bank Publications. This book was released on 1999-01-01 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: '...developing countries, complementing their far-reaching privatization programs, are engaged in deregulating various sectors of their economies and devising new regulatory frameworks for others, particularly the utilities sectors.' As economies become more open, pressures on countries to become more competitive drive the call for regulatory reform to reduce costs and foster increased productivity, competitiveness, and growth. This report provides an overview of the costs and benefits of regulation throughout the world. It provides case histories of regulation in different countries, developed and developing and in various sectors, such as, transportation, utilities, and power. It presents different strategies that were employed. Furthermore, it identifies lessons learned and lays the foundations for a best practice scenario for other countries to adopt. While the challenges to regulatory reform are considerable, so are the efforts that developing countries are making to face them. These lessons, when properly adapted to each country's own environment, can significantly increase the likelihood of effective regulation.

DELPHI Forecast and Analysis of the North America Automotive Industry July 1997

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Publisher :
ISBN 13 :
Total Pages : 118 pages
Book Rating : 4.L/5 (9 download)

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Book Synopsis DELPHI Forecast and Analysis of the North America Automotive Industry July 1997 by :

Download or read book DELPHI Forecast and Analysis of the North America Automotive Industry July 1997 written by and published by . This book was released on 1997 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Business Statistics

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Publisher :
ISBN 13 :
Total Pages : 308 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Business Statistics by :

Download or read book Business Statistics written by and published by . This book was released on 1982 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Energy Research Abstracts

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Publisher :
ISBN 13 :
Total Pages : 496 pages
Book Rating : 4.3/5 (129 download)

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Book Synopsis Energy Research Abstracts by :

Download or read book Energy Research Abstracts written by and published by . This book was released on 1985 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Register

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Publisher :
ISBN 13 :
Total Pages : 1952 pages
Book Rating : 4.3/5 (126 download)

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Book Synopsis Federal Register by :

Download or read book Federal Register written by and published by . This book was released on 1981-12-22 with total page 1952 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Commerce Business Daily

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Publisher :
ISBN 13 :
Total Pages : 1606 pages
Book Rating : 4.:/5 (334 download)

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Book Synopsis Commerce Business Daily by :

Download or read book Commerce Business Daily written by and published by . This book was released on 1999 with total page 1606 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Long Term Economic Growth, 1860-1965

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Publisher :
ISBN 13 :
Total Pages : 278 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Long Term Economic Growth, 1860-1965 by : United States. Bureau of the Census

Download or read book Long Term Economic Growth, 1860-1965 written by United States. Bureau of the Census and published by . This book was released on 1966 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Long Term Economic Growth

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Publisher :
ISBN 13 :
Total Pages : 278 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Long Term Economic Growth by : United States. Bureau of the Census

Download or read book Long Term Economic Growth written by United States. Bureau of the Census and published by . This book was released on 1966 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Register, ... Annual Index

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Publisher :
ISBN 13 :
Total Pages : 798 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Federal Register, ... Annual Index by :

Download or read book Federal Register, ... Annual Index written by and published by . This book was released on 1981 with total page 798 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Distributed Generation Technologies

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Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Distributed Generation Technologies by : United States. Congress. Senate. Committee on Energy and Natural Resources

Download or read book Distributed Generation Technologies written by United States. Congress. Senate. Committee on Energy and Natural Resources and published by . This book was released on 1999 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Introduction to Transfer Pricing

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Publisher :
ISBN 13 : 9789144092706
Total Pages : 163 pages
Book Rating : 4.0/5 (927 download)

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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.