Taxing multinationals : transfer pricing and corporate income taxation in North America /
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 No...
| Основен автор: | Eden, Lorraine, 1948- |
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| Формат: | Електронна книга |
| Език: | English |
| Публикувано: |
Toronto, Ont. :
University of Toronto Press,
℗♭1998.
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| Предмети: | |
| Онлайн достъп: |
http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=468501 |
| Подобни документи: |
Print version::
Taxing multinationals. |
| Резюме: |
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 through 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 will be of interest to practitioners, researchers, and policy makers who deal with multinational enterprises, international taxation, and intrafirm transactions. |
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| Физически характеристики: |
1 online resource (xvi, 757 pages) : illustrations |
| Библиография: |
Includes bibliographical references and indexes. |
| ISBN: |
9781442680371 1442680377 |