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Taxing multinationals : transfer pricing and corporate income taxation in North America /

This book draws on the fields of international business, economics, accounting, law, and public policy as they pertain to transfer pricing. It includes a state-of-the-art review of the economic theory of transfer pricing; an international business approach to multinationals and intrafirm trade in No...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Eden, Lorraine, 1948-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Toronto, Ont. : University of Toronto Press, ©1998.
Temas:
Acceso en línea:Texto completo

MARC

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100 1 |a Eden, Lorraine,  |d 1948- 
245 1 0 |a Taxing multinationals :  |b transfer pricing and corporate income taxation in North America /  |c Lorraine Eden. 
260 |a Toronto, Ont. :  |b University of Toronto Press,  |c ©1998. 
300 |a 1 online resource (xvi, 757 pages) :  |b illustrations 
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504 |a Includes bibliographical references and indexes. 
588 0 |a Print version record. 
505 0 0 |g 1.  |t Taxing Multinationals: An Introduction to the Issues --  |g 2.  |t The International Tax Transfer Pricing Regime --  |g 3.  |t The Multinational Enterprise as an Integrated Business --  |g 4.  |t Multinationals and Intrafirm Trade in North America --  |g 5.  |t The Simple Analytics of Transfer Pricing --  |g 6.  |t Taxing Multinationals in Theory --  |g 7.  |t Taxing Multinationals in Practice --  |g 8.  |t The U.S. Tax Transfer Pricing Regulations Part I: Rules --  |g 9.  |t The U.S. Tax Transfer Pricing Regulations Part II: Procedures --  |g 10.  |t The Canadian Tax Transfer Pricing Regulations --  |g 11.  |t Transfer Pricing and the Tax Courts --  |g 12.  |t Reforming the Tax Transfer Pricing Regime Part I: Principles and Norms --  |g 13.  |t Reforming the Tax Transfer Pricing Regime Part II: Rules and Procedures. 
520 |a This book draws on the fields of international business, economics, accounting, law, and public policy as they pertain to transfer pricing. It includes a state-of-the-art review of the economic theory of transfer pricing; an international business approach to multinationals and intrafirm trade in North America; complete outlines of the corporate income tax laws and regulations in Canada, the United States, and Mexico as they apply to transfer pricing; a through discussion of the roles of the U.S. 
520 8 |a Treasury and the OECD in developing the arm's length standard; summaries of key transfer pricing court cases; samples of accounting practices and problems: and a critical look at the current tax issues and public policy proposals in regard to taxing multinationals in the twenty-first century. Taxing Multinationals will be of interest to practitioners, researchers, and policy makers who deal with multinational enterprises, international taxation, and intrafirm transactions. 
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650 0 |a International business enterprises  |x Taxation  |z North America. 
650 0 |a Transfer pricing  |z North America. 
650 6 |a Entreprises multinationales  |x Impôts  |z Amérique du Nord. 
650 6 |a Prix de cession interne  |z Amérique du Nord. 
650 7 |a BUSINESS & ECONOMICS  |x Taxation  |x Corporate.  |2 bisacsh 
650 7 |a BUSINESS & ECONOMICS  |x International  |x Taxation.  |2 bisacsh 
650 7 |a International business enterprises  |x Taxation  |2 fast 
650 7 |a Transfer pricing  |2 fast 
651 7 |a North America  |2 fast 
650 7 |a Multinationales Unternehmen  |2 gnd 
650 7 |a Steuerrecht  |2 gnd 
650 7 |a Verrechnungspreis  |2 gnd 
651 7 |a Nordamerika  |2 gnd 
650 1 7 |a Internationale ondernemingen.  |2 gtt 
650 1 7 |a Vennootschapsbelasting.  |2 gtt 
650 1 7 |a Transferprijzen.  |2 gtt 
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776 0 8 |i Print version:  |a Eden, Lorraine.  |t Taxing multinationals.  |d Toronto ; Buffalo : University of Toronto Press, ©1998  |w (DLC) 98147011 
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