Taxing Multinationals : Transfer Pricing and Corporate Income Taxation in North America /

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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...

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Bibliographic Details
Main Author: Eden, Lorraine, 1948-
Format: Electronic eBook
Language:Inglés
Published: Toronto, Ont. : University of Toronto Press, 1998.
Series:Book collections on Project MUSE.
Subjects:
Transferprijzen.
Vennootschapsbelasting.
Internationale ondernemingen.
Verrechnungspreis
Steuerrecht
Multinationales Unternehmen
Transfer pricing.
International business enterprises > Taxation.
BUSINESS & ECONOMICS > International > Taxation.
BUSINESS & ECONOMICS > Taxation > Corporate.
Prix de cession interne > Amerique du Nord.
Entreprises multinationales > Impôts > Amerique du Nord.
Transfer pricing > North America.
International business enterprises > Taxation > North America.
Nordamerika
North America.
Livres numeriques.
e-books.
Electronic books.
Online Access:Texto completo
Table of Contents:
  • 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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