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 International Transfers

The Economics of International Transfers
Author :
Publisher : Cambridge University Press
Total Pages : 233
Release :
ISBN-10 : 9780521572149
ISBN-13 : 0521572142
Rating : 4/5 (49 Downloads)

Synopsis The Economics of International Transfers by : Steven Brakman

An economic analysis of the theory, modelling and history of international transfers.

Means-Tested Transfer Programs in the United States

Means-Tested Transfer Programs in the United States
Author :
Publisher : University of Chicago Press
Total Pages : 224
Release :
ISBN-10 : 0226533565
ISBN-13 : 9780226533568
Rating : 4/5 (65 Downloads)

Synopsis Means-Tested Transfer Programs in the United States by : National Bureau of Economic Research

Few United States government programs are as controversial as those designed to aid the poor. From tax credits to medical assistance, aid to needy families is surrounded by debate—on what benefits should be offered, what forms they should take, and how they should be administered. The past few decades, in fact, have seen this debate lead to broad transformations of aid programs themselves, with Aid to Families with Dependent Children replaced by Temporary Assistance to Needy Families, the Earned Income Tax Credit growing from a minor program to one of the most important for low-income families, and Medicaid greatly expanding its eligibility. This volume provides a remarkable overview of how such programs actually work, offering an impressive wealth of information on the nation's nine largest "means-tested" programs—that is, those in which some test of income forms the basis for participation. For each program, contributors describe origins and goals, summarize policy histories and current rules, and discuss the recipient's characteristics as well as the different types of benefits they receive. Each chapter then provides an overview of scholarly research on each program, bringing together the results of the field's most rigorous statistical examinations. The result is a fascinating portrayal of the evolution and current state of means-tested programs, one that charts a number of shifts in emphasis—the decline of cash assistance, for instance, and the increasing emphasis on work. This exemplary portrait of the nation's safety net will be an invaluable reference for anyone interested in American social policy.

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.

The Economics of International Payments Unions and Clearing Houses

The Economics of International Payments Unions and Clearing Houses
Author :
Publisher : Springer
Total Pages : 319
Release :
ISBN-10 : 9781349255177
ISBN-13 : 1349255173
Rating : 4/5 (77 Downloads)

Synopsis The Economics of International Payments Unions and Clearing Houses by : Byron G. Auguste

International payments unions and clearing houses have been employed by 88 countries in Europe, Asia, Africa, Latin America and the Caribbean to liberalise regional trade and payments during the past 50 years. Yet, their impact on participating countries has not been well understood. When the republics of the former Soviet Union were deciding on new monetary regimes, many economists proposed a payments union but could not estimate its potential benefits or risks. This book presents the first fully articulated theory of international payments unions and clearing houses in order to answer the questions: When should a country choose to participate in a payments union? What benefits and costs have actually resulted from existing and past clearing houses? When should countries in a clearing house seek to form a payments union?

Balance of Payments Textbook

Balance of Payments Textbook
Author :
Publisher : International Monetary Fund
Total Pages : 159
Release :
ISBN-10 : 9781557755704
ISBN-13 : 1557755701
Rating : 4/5 (04 Downloads)

Synopsis Balance of Payments Textbook by : International Monetary Fund

The Balance of Payments Textbook, like the Balance of Payments Compilation Guide, is a companion document to the fifth edition of the Balance of Payments Manual. The Textbook provides illustrative examples and applications of concepts, definitions, classifications, and conventions contained in the Manual and affords compilers with opportunities for enhancing their understanding of the relevant parts of the Manual. The Textbook is one of the main reference materials for training courses in balance of payments methodology.

The Economics of Poverty Traps

The Economics of Poverty Traps
Author :
Publisher : University of Chicago Press
Total Pages : 425
Release :
ISBN-10 : 9780226574301
ISBN-13 : 022657430X
Rating : 4/5 (01 Downloads)

Synopsis The Economics of Poverty Traps by : Christopher B. Barrett

What circumstances or behaviors turn poverty into a cycle that perpetuates across generations? The answer to this question carries especially important implications for the design and evaluation of policies and projects intended to reduce poverty. Yet a major challenge analysts and policymakers face in understanding poverty traps is the sheer number of mechanisms—not just financial, but also environmental, physical, and psychological—that may contribute to the persistence of poverty all over the world. The research in this volume explores the hypothesis that poverty is self-reinforcing because the equilibrium behaviors of the poor perpetuate low standards of living. Contributions explore the dynamic, complex processes by which households accumulate assets and increase their productivity and earnings potential, as well as the conditions under which some individuals, groups, and economies struggle to escape poverty. Investigating the full range of phenomena that combine to generate poverty traps—gleaned from behavioral, health, and resource economics as well as the sociology, psychology, and environmental literatures—chapters in this volume also present new evidence that highlights both the insights and the limits of a poverty trap lens. The framework introduced in this volume provides a robust platform for studying well-being dynamics in developing economies.

The Economics of Technology Transfer

The Economics of Technology Transfer
Author :
Publisher : Edward Elgar Publishing
Total Pages : 536
Release :
ISBN-10 : STANFORD:36105025750675
ISBN-13 :
Rating : 4/5 (75 Downloads)

Synopsis The Economics of Technology Transfer by : Sanjaya Lall

Twenty papers published between 1975 and 1997 discuss development issues, with a focus on international technology markets and the central influence of multinational corporations. Theoretical and conceptual issues are covered, the role of multinationals is detailed, and the relationship between technology transfer and development is explored. Specific attention is given to the effect of technology transfer on economies at various stages of development. Name index only. Annotation copyrighted by Book News Inc., Portland, OR.

International Public Goods and Transfer of Technology Under a Globalized Intellectual Property Regime

International Public Goods and Transfer of Technology Under a Globalized Intellectual Property Regime
Author :
Publisher : Cambridge University Press
Total Pages : 952
Release :
ISBN-10 : 1139444336
ISBN-13 : 9781139444330
Rating : 4/5 (36 Downloads)

Synopsis International Public Goods and Transfer of Technology Under a Globalized Intellectual Property Regime by : Keith E. Maskus

Distinguished economists, political scientists, and legal experts discuss the implications of the increasingly globalized protection of intellectual property rights for the ability of countries to provide their citizens with such important public goods as basic research, education, public health, and environmental protection. Such items increasingly depend on the exercise of private rights over technical inputs and information goods, which could usher in a brave new world of accelerating technological innovation. However, higher and more harmonized levels of international intellectual property rights could also throw up high roadblocks in the path of follow-on innovation, competition and the attainment of social objectives. It is at best unclear who represents the public interest in negotiating forums dominated by powerful knowledge cartels. This is the first book to assess the public processes and inputs that an emerging transnational system of innovation will need to promote technical progress, economic growth and welfare for all participants.