Fundamentals of International Transfer Pricing in Law and Economics

Fundamentals of International Transfer Pricing in Law and Economics
Author :
Publisher : Springer Science & Business Media
Total Pages : 308
Release :
ISBN-10 : 9783642259807
ISBN-13 : 3642259804
Rating : 4/5 (07 Downloads)

Synopsis Fundamentals of International Transfer Pricing in Law and Economics by : Wolfgang Schön

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.

The Economics of Transfer Pricing

The Economics of Transfer Pricing
Author :
Publisher :
Total Pages : 0
Release :
ISBN-10 : 1840648325
ISBN-13 : 9781840648324
Rating : 4/5 (25 Downloads)

Synopsis The Economics of Transfer Pricing by : Lorraine Eden

This authoritative single-volume collection offers the most influential papers relating to the economics of transfer pricing. The literature notably covers the topic in light of divisionalization, government regulations, bargaining models, market distortions and product characteristics as well as touching on the important subjects of empirical estimates of transfer price manipulation and transfer mispricing estimates. Accompanied by an original introduction by Lorraine Eden, one of the founders and a leading contributor to the field, this volume promises to be useful reading for doctoral students, faculty members and policy makers who wish to extend their knowledge on the economics of transfer pricing.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
Author :
Publisher : OECD Publishing
Total Pages : 658
Release :
ISBN-10 : 9789264921917
ISBN-13 : 9264921915
Rating : 4/5 (17 Downloads)

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

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.

Taxing Multinationals

Taxing Multinationals
Author :
Publisher : University of Toronto Press
Total Pages : 788
Release :
ISBN-10 : 0802007767
ISBN-13 : 9780802007766
Rating : 4/5 (67 Downloads)

Synopsis Taxing Multinationals by : Lorraine Eden

Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.

Introduction to Transfer Pricing

Introduction to Transfer Pricing
Author :
Publisher :
Total Pages : 163
Release :
ISBN-10 : 9144092709
ISBN-13 : 9789144092706
Rating : 4/5 (09 Downloads)

Synopsis Introduction to Transfer Pricing by : Jerome Monsenego

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.

Practical Guide to U.S. Transfer Pricing

Practical Guide to U.S. Transfer Pricing
Author :
Publisher : Aspen Publishers
Total Pages : 1302
Release :
ISBN-10 : PSU:000043671397
ISBN-13 :
Rating : 4/5 (97 Downloads)

Synopsis Practical Guide to U.S. Transfer Pricing by : Robert T. Cole

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.

Readings in Accounting for Management Control

Readings in Accounting for Management Control
Author :
Publisher : Springer
Total Pages : 689
Release :
ISBN-10 : 9781489971388
ISBN-13 : 1489971386
Rating : 4/5 (88 Downloads)

Synopsis Readings in Accounting for Management Control by : David Otley and Kenneth Merchant Clive Emmanuel

Transfer Prices and Management Accounting

Transfer Prices and Management Accounting
Author :
Publisher : Springer
Total Pages : 78
Release :
ISBN-10 : 9783319147505
ISBN-13 : 3319147501
Rating : 4/5 (05 Downloads)

Synopsis Transfer Prices and Management Accounting by : Peter Schuster

Transfer prices are of dominant importance in company practice and a decentralised organisation, e.g. a profit centre-organisation, is most-widely used. This textbook takes an innovative controversial approach by looking at functions of transfer prices and how different types of transfer prices can fulfil them. Suggestions common in other textbooks will be picked up and it will be shown why they do not contribute to solve the problems companies face. With support of numerous examples and exercises a conceptual understanding of this most relevant management topic will be developed. Transfer prices are an issue in most advanced courses on Management Accounting and/or Management Control and their analysis receives increasing attention. They are covered in one chapter in almost all management accounting textbooks. This often leads to serious oversimplifications and reductions of contents. This books aims at filling this gap and to provide a concise and controversial view on the topic.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
Author :
Publisher : OECD Publishing
Total Pages : 612
Release :
ISBN-10 : 9789264265127
ISBN-13 : 9264265120
Rating : 4/5 (27 Downloads)

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

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.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009
Author :
Publisher : OECD Publishing
Total Pages : 247
Release :
ISBN-10 : 9789264075344
ISBN-13 : 9264075348
Rating : 4/5 (44 Downloads)

Synopsis OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009 by : OECD

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the valuation for tax purposes of cross-border transactions between associated enterprises.