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

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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:
International business enterprises > Taxation > North America.
Transfer pricing > North America.
Entreprises multinationales > Impôts > Amérique du Nord.
Prix de cession interne > Amérique du Nord.
BUSINESS & ECONOMICS > Taxation > Corporate.
BUSINESS & ECONOMICS > International > Taxation.
International business enterprises > Taxation
Transfer pricing
Multinationales Unternehmen
Steuerrecht
Verrechnungspreis
Internationale ondernemingen.
Vennootschapsbelasting.
Transferprijzen.
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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