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,...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Formato: Electrónico eBook
Idioma:Inglés
Publicado: University of Toronto Press 1998.
Temas:
International business enterprises > Taxation > North America.
Transfer pricing > Taxation > North America.
Entreprises multinationales > Impôts > Amérique du Nord.
BUSINESS & ECONOMICS > International > Taxation.
BUSINESS & ECONOMICS > Taxation > Corporate.
International business enterprises > Taxation
Transfer pricing > Taxation
Verrechnungspreis
Steuerrecht
Multinationales Unternehmen
Transferprijzen.
Vennootschapsbelasting.
Internationale ondernemingen.
North America
Nordamerika
Electronic books.
e-books.
Livres numériques.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 1. Taxing Multinationals: An Introduction to the Issues
  • 2. The International Tax Transfer Pricing Regime
  • 3. The Multinational Enterprise as an Integrated Business
  • 4. Multinationals and Intrafirm Trade in North America
  • 5. The Simple Analytics of Transfer Pricing
  • 6. Taxing Multinationals in Theory
  • 7. Taxing Multinationals in Practice
  • 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
  • 12. Reforming the Tax Transfer Pricing Regime Part I: Principles and Norms
  • 13. Reforming the Tax Transfer Pricing Regime Part II: Rules and Procedures.

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