Transfer pricing in the 1990s: tax and management perspectives
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Westport, Conn. u.a.
Quorum Books
1993
|
| Edition: | 1. publ. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Literaturangaben |
| Physical Description: | XVIII, 143 S. graph. Darst. |
| ISBN: | 0899307760 |
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MARC
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| 245 | 1 | 0 | |a Transfer pricing in the 1990s |b tax and management perspectives |c Roger Y. W. Tang |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Westport, Conn. u.a. |b Quorum Books |c 1993 | |
| 300 | |a XVIII, 143 S. |b graph. Darst. | ||
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| 650 | 4 | |a Prix de cession interne - Droit - Législation | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a International business enterprises |x Taxation | |
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Record in the Search Index
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| adam_text | Contents
Tables and Figures xiii
Preface xvii
1. Introduction 1
Intrafirm Transactions in a Corporate Environment 3
Megatrends and the Significance of Intrafirm Transactions
in International Trade 5
The Need for a Multidisciplinary Approach 11
Overview of the Book 11
2. The New Tax Environment of Transfer Pricing—A U.S.
Perspective 17
Major Legislation and Regulations in the United States 17
Surveillance and Investigation of Transfer Pricing Practices 19
Recent Changes in Transfer Pricing Regulations 21
Some Audit Techniques Used by IRS Examiners 28
Summary 30
3. New Transfer Pricing Regulations in Canada, Japan,
South Korea, and the European Community 33
The Importance of Transfer Pricing to Canada 33
Transfer Pricing Regulations in Canada 37
x CONTENTS
New Regulations in Japan 39
Rules and Regulations in South Korea 41
New Tax Directives and Conventions in the EC 42
Summary 45
4. Research Methodology and Profile of Respondent Firms 49
Current Literature on Transfer Pricing 49
Evaluation of Current Literature 59
Content of the Questionnaire 60
The Survey and Profile of the Respondent Firms 60
Summary 62
5. Transfer Pricing Methods 67
The Magnitude of Intracompany Transfers 68
The Extent of Usage of Transfer Prices 68
Pricing Methods for Intracompany Transactions 69
Company Size and the Orientation of Transfer Prices 72
Some Guidelines for Selecting Transfer Pricing Methods 74
Summary 77
6. Environmental Variables of International Transfer
Pricing 81
The Stakeholders in International Transfer Pricing and
Their Conflicting Interests 81
Prior Research on Environmental Variables 83
Responses by Multinational Firms—An Overview 85
Responses to the 1990 and 1977 Studies—A Comparison 87
Results from a Factor Analysis 90
Summary 97
7. Other Issues and Conclusions 99
Systems Objectives and Policy Authority 99
How Policy Disagreements Were Resolved 101
Policies on Outside Purchases of Intermediate Goods 103
Implications from the Research 104
Suggestions for Further Research 106
General Conclusions 107
CONTENTS xi
Appendix A: Survey Questionnaire 109
Appendix B: Section 482 of the Internal Revenue Code
Allocation of Income and Deductions Among
Taxpayers 113
Appendix C: Sections 69(1), 69(2), and 69(3) of the
Canadian Income TaxActof 1972 114
Appendix D: Information Circular 87 2 of Revenue Canada,
February 27,1987, International Transfer
Pricing and Other International Transactions 116
Appendix E: Sections 770 to 773 of the U.K. Income and
Corporation Taxes Actof 1988 131
Index 139
Tables and Figures
TABLES
1.1 Major Proposais on Proper Transfer Price(s) 2
1.2 Important Social and Economic Trends Discussed in
Megatrends and Megatrends 2000 6
1.3 U.S. Merchandise Trade Between U.S. Parents and Their
Foreign Affiliates, 1977,1982 89 8
1.4 Trade Between U.S. Affiliates and Their Parent Groups,
1977, 1980 89 9
1.5 U.S. Intrafirm Trade Associated with U.S. MNCs and
Non U.S. MNCs, 1977, 1982, and 1989 10
2.1 Types of Income Adjustments Recommended by the IRS
for Fiscal Years 1980 and 1981 20
2.2 New and Proposed Transfer Pricing Regulations in the
United States 22
3.1 Bilateral Direct Investment Positions Between Canada and
the United States, 1970, 1980 90 35
3.2 Trade Between Related Companies in the United States
and Canada, 1982 89 36
4.1 A Summary of Eight Empirical Studies on U.S. Transfer
Pricing Practices 51
xiv TABLES AND FIGURES
4.2 Industrial Classification of the Respondent Firms 62
4.3 Countries Accounting for the Greatest Dollar Amount of
Exports to Foreign Subsidiaries by the Respondent Firms 64
4.4 Countries Where Greatest Dollar Amount of Imports from
U.S. Subsidiaries Originated 65
5.1 Intracompany Transfers as Percentages of Total Revenue of
Respondent Firms 69
5.2 The Use of Transfer Prices by Industry 69
5.3 Number of Transfer Pricing Methods Used by the
Respondent Firms 70
5.4 Transfer Pricing Methods Used by the Respondent Firms 71
5.5 A Comparison Between the Transfer Pricing Methods Used
by Respondent Firms in 1977 and 1990 73
5.6 Total Revenue and the Orientation of Dominant Domestic
Transfer Prices 73
5.7 Total Revenue and the Orientation of Dominant
International Transfer Prices 74
5.8 Conditions in Subsidiary s Country Inducing High and
Low Transfer Prices on Flows Between Affiliates and
Parents 76
6.1 Environmental Variables of International Transfer
Pricing—Results from the 1990 Study 86
6.2 Corporate Income Tax Rates and Dividend Withholding
Tax Rates in Selected Countries 88
6.3 Environmental Variables of International Transfer
Pricing—A Comparison Between the 1977 and 1990
Studies 89
6.4 Correlation Matrix of Environmental Variables 92
6.5 Rotated Factor Matrix of Environmental Variables 94
6.6 A Summary of Five Dimensions of Variables 96
7.1 Dominant Transfer Pricing Objectives of U.S. Firms in
1977 and 1990 10°
TABLESANDFIGURES xv
7.2 The Authority for Formulating Transfer Pricing Policies of
U.S. Firms in 1977 and 1990 101
7.3 How Policy Disagreements Were Settled Among U.S.
Firms in 1977 and 1980 103
7.4 Outside Purchasing Policies for Domestic Divisions of
U.S. Firms in 1977 and 1990 105
7.5 Outside Purchasing Policies for Foreign Divisions of U.S.
Firms in 1977 and 1990 105
FIGURES
1.1 Types of Intrafirm Transactions and Transfer Prices 4
1.2 Transfer Pricing and Its Interfaces with Selected Disciplines 12
4.1 Eccles Model for the Causes and Effects of Transfer
Pricing 55
4.2 Model of Transfer Pricing Choice within the Firm 57
4.3 Sales Revenue of the 143 Respondent Firms 63
4.4 Exports to Foreign Affiliates by 113 Respondent Firms,
1989 63
4.5 Imports from Foreign Subsidiaries to 109 Respondent
Firms, 1989 64
5.1 The Extent of Usage of Transfer Prices by Countries 70
6.1 Stakeholders and Environmental Variables of International
Transfer Pricing 82
|
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| id | DE-604.BV009650806 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:38:35Z |
| institution | BVB |
| isbn | 0899307760 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006380519 |
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| physical | XVIII, 143 S. graph. Darst. |
| publishDate | 1993 |
| publishDateSearch | 1993 |
| publishDateSort | 1993 |
| publisher | Quorum Books |
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| spelling | Tang, Roger Y. Verfasser aut Transfer pricing in the 1990s tax and management perspectives Roger Y. W. Tang 1. publ. Westport, Conn. u.a. Quorum Books 1993 XVIII, 143 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Literaturangaben Entreprises multinationales - Impôts Entreprises multinationales - Impôts - Droit - Législation Prix de cession interne Prix de cession interne - Droit - Législation Multinationales Unternehmen Recht Steuer International business enterprises Taxation International business enterprises Taxation Law and legislation Transfer pricing Transfer pricing Law and legislation Management (DE-588)4037278-9 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Lenkpreis (DE-588)4123633-6 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Lenkpreis (DE-588)4123633-6 s Management (DE-588)4037278-9 s Multinationales Unternehmen (DE-588)4075092-9 s Steuerrecht (DE-588)4116614-0 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006380519&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tang, Roger Y. Transfer pricing in the 1990s tax and management perspectives Entreprises multinationales - Impôts Entreprises multinationales - Impôts - Droit - Législation Prix de cession interne Prix de cession interne - Droit - Législation Multinationales Unternehmen Recht Steuer International business enterprises Taxation International business enterprises Taxation Law and legislation Transfer pricing Transfer pricing Law and legislation Management (DE-588)4037278-9 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Lenkpreis (DE-588)4123633-6 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4037278-9 (DE-588)4075092-9 (DE-588)4123633-6 (DE-588)4116614-0 |
| title | Transfer pricing in the 1990s tax and management perspectives |
| title_auth | Transfer pricing in the 1990s tax and management perspectives |
| title_exact_search | Transfer pricing in the 1990s tax and management perspectives |
| title_full | Transfer pricing in the 1990s tax and management perspectives Roger Y. W. Tang |
| title_fullStr | Transfer pricing in the 1990s tax and management perspectives Roger Y. W. Tang |
| title_full_unstemmed | Transfer pricing in the 1990s tax and management perspectives Roger Y. W. Tang |
| title_short | Transfer pricing in the 1990s |
| title_sort | transfer pricing in the 1990s tax and management perspectives |
| title_sub | tax and management perspectives |
| topic | Entreprises multinationales - Impôts Entreprises multinationales - Impôts - Droit - Législation Prix de cession interne Prix de cession interne - Droit - Législation Multinationales Unternehmen Recht Steuer International business enterprises Taxation International business enterprises Taxation Law and legislation Transfer pricing Transfer pricing Law and legislation Management (DE-588)4037278-9 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Lenkpreis (DE-588)4123633-6 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Entreprises multinationales - Impôts Entreprises multinationales - Impôts - Droit - Législation Prix de cession interne Prix de cession interne - Droit - Législation Multinationales Unternehmen Recht Steuer International business enterprises Taxation International business enterprises Taxation Law and legislation Transfer pricing Transfer pricing Law and legislation Management Lenkpreis Steuerrecht |
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