Cargando…
Taxing Multinationals : Transfer Pricing and Corporate Income Taxation in North America /
Governments face complex problems in taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trade flows and critically affect national tax revenues. However, their values - transfer prices - are set typically inside the multinationals. As a result,...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Toronto :
University of Toronto Press,
[2017]
|
| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
Tabla de Contenidos:
- Frontmatter
- Contents
- Preface
- Part I. The Rules of the Game
- 1. Taxing Multinationals: An Introduction to the Issues
- 2. The International Tax Transfer Pricing Regime
- Part II. Multinationals and Intrafirm Trade
- 3. The Multinational Enterprise as an Integrated Business
- 4. Multinationals and Intrafirm Trade in North America
- Part III. Transfer Pricing and Taxation
- 5. The Simple Analytics of Transfer Pricing
- 6. Taxing Multinationals in Theory
- 7. Taxing Multinationals in Practice
- Part IV. The Rules of the Game in North America
- 8. The U.S. Tax Transfer Pricing Regulations. Part I: Rules
- 9. The U.S. Tax Transfer Pricing Regulations. Part II: Procedures
- 10. The Canadian Tax Transfer Pricing Regulations
- 11. Transfer Pricing and the Tax Courts
- Part V. Reforming the Rules of the Game
- 12. Reforming the International Tax Transfer Pricing Regime. Part I: Principles and Norms
- 13. Reforming the Tax Transfer Pricing Regime. Part II: Rules and Procedures
- 14. Conclusions and Policy Recommendations
- Notes
- Glossary of Economic and Accounting Terms
- Bibliography
- Author Index
- Subject Index