Transfer Pricing and Corporate Taxation Problems, Practical Implications and Proposed Solutions /

Transfer pricing is often identified as the most important tax issue that multinational corporations face. This publication is an extremely useful tool for practitioners and tax directors grappling with complex and contentious transfer pricing issues of various kinds. It contains a series of highly...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: King, Elizabeth (Autor)
Autor Corporativo: SpringerLink (Online service)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York, NY : Springer New York : Imprint: Springer, 2009.
Edición:1st ed. 2009.
Temas:
Business enterprises-Taxation.
Business tax-Law and legislation.
Accounting.
Commercial law.
Business Taxation and Tax Law.
Commercial Law.
Acceso en línea:Texto Completo
Tabla de Contenidos:
  • Economic and Accounting Rates and Concepts Should Not be Conflated
  • Economic vs. Accounting Profit Rates
  • Overview and Critique of Existing Transfer Pricing Methods
  • Alternative and Supplementary Approaches to Transfer Pricing
  • Some Alternative Approaches to Transfer Pricing
  • Case Studies
  • Intercompany Sale of Diamonds
  • Intercompany Sale of Medical Devices
  • Performance of Intercompany Services
  • Replication of Internet-Based Business Model
  • Sale of Assets with Embedded Intellectual Property
  • Provision of CDN Services to Third Parties
  • Global Trading of Commodities
  • Decentralized Ownership of Intellectual Property
  • Conclusions
  • Concluding Observations.

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