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Fiscal Transfer Pricing in Multinational Corporations /
The scope of transfer price manipulation by multinational corporations is relatively limited, but certain problems do arise which all open economies must face. This volume is a study of the economic problems created by fiscal transfer pricing, as well as the relevance of these problems to an interna...
| Autor principal: | |
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| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Toronto :
University of Toronto Press,
[2019]
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| Colección: | Heritage
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| Temas: | |
| Acceso en línea: | Texto completo Texto completo |
Tabla de Contenidos:
- Frontmatter
- Contents
- Preface
- 1. Introduction
- 2. Previous work on transfer pricing
- 3. Legal and related constraints on transfer pricing
- 4. A simplified theoretical model
- 5. A more general analysis of the two-country case
- 6. The involvement of three or more countries
- 7. Transfer pricing of intangibles
- 8. Transfer pricing under alternative tax systems - the value-added tax
- 9. Conclusions and policy recommendations on transfer pricing
- Appendices
- Bibliography