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Taxing Multinationals : Transfer Pricing and Corporate Income Taxation in North America /
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. T...
| Autor principal: | |
|---|---|
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Toronto, Ont. :
University of Toronto Press,
1998.
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| Colección: | Book collections on Project MUSE.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 005 | 20230905053957.0 | ||
| 006 | m o d | ||
| 007 | cr||||||||nn|n | ||
| 008 | 970430s1998 onc o 00 0 eng d | ||
| 010 | |z 98147011 | ||
| 020 | |a 9781442680371 | ||
| 020 | |z 9780802007766 | ||
| 035 | |a (OCoLC)815764133 | ||
| 040 | |a MdBmJHUP |c MdBmJHUP | ||
| 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. |
| 264 | 1 | |a Toronto, Ont. : |b University of Toronto Press, |c 1998. | |
| 264 | 3 | |a Baltimore, Md. : |b Project MUSE, |c 2023 | |
| 264 | 4 | |c ©1998. | |
| 300 | |a 1 online resource (856 pages): |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 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 | 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. | |
| 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. | ||
| 588 | |a Description based on print version record. | ||
| 650 | 1 | 7 | |a Transferprijzen. |2 gtt |
| 650 | 1 | 7 | |a Vennootschapsbelasting. |2 gtt |
| 650 | 1 | 7 | |a Internationale ondernemingen. |2 gtt |
| 650 | 7 | |a Verrechnungspreis |2 gnd | |
| 650 | 7 | |a Steuerrecht |2 gnd | |
| 650 | 7 | |a Multinationales Unternehmen |2 gnd | |
| 650 | 7 | |a Transfer pricing. |2 fast |0 (OCoLC)fst01154627 | |
| 650 | 7 | |a International business enterprises |x Taxation. |2 fast |0 (OCoLC)fst00976845 | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x International |x Taxation. |2 bisacsh | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Taxation |x Corporate. |2 bisacsh | |
| 650 | 6 | |a Prix de cession interne |z Amerique du Nord. | |
| 650 | 6 | |a Entreprises multinationales |x Impôts |z Amerique du Nord. | |
| 650 | 0 | |a Transfer pricing |z North America. | |
| 650 | 0 | |a International business enterprises |x Taxation |z North America. | |
| 651 | 7 | |a Nordamerika |2 gnd | |
| 651 | 7 | |a North America. |2 fast |0 (OCoLC)fst01242475 | |
| 655 | 7 | |a Livres numeriques. |2 rvmgf | |
| 655 | 7 | |a e-books. |2 aat | |
| 655 | 7 | |a Electronic books. |2 local | |
| 710 | 2 | |a Project Muse. |e distributor | |
| 830 | 0 | |a Book collections on Project MUSE. | |
| 856 | 4 | 0 | |z Texto completo |u https://projectmuse.uam.elogim.com/book/105269/ |
| 945 | |a Project MUSE - Custom Collection | ||