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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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Bibliographic Details
Call Number:Libro Electrónico
Format: Electronic eBook
Language:Inglés
Published: University of Toronto Press 1998.
Subjects:
Online Access:Texto completo