Taxing multinationals: transfer pricing and corporate income taxation in North America
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Toronto [u.a.]
Univ. of Toronto Press
1998
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 757 S. graph. Darst. |
| ISBN: | 0802007767 |
Internformat
MARC
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| 100 | 1 | |a Eden, Lorraine |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Taxing multinationals |b transfer pricing and corporate income taxation in North America |c Lorraine Eden |
| 264 | 1 | |a Toronto [u.a.] |b Univ. of Toronto Press |c 1998 | |
| 300 | |a XVI, 757 S. |b graph. Darst. | ||
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| 650 | 4 | |a Entreprises multinationales - Impôts - Amérique du Nord | |
| 650 | 7 | |a Internationale ondernemingen |2 gtt | |
| 650 | 4 | |a Prix de cession interne - Amérique du Nord | |
| 650 | 7 | |a Transferprijzen |2 gtt | |
| 650 | 7 | |a Vennootschapsbelasting |2 gtt | |
| 650 | 4 | |a Multinationales Unternehmen | |
| 650 | 4 | |a Steuer | |
| 650 | 4 | |a International business enterprises |x Taxation |z North America | |
| 650 | 4 | |a Transfer pricing |x Taxation |z North America | |
| 650 | 0 | 7 | |a Verrechnungspreis |0 (DE-588)4063129-1 |2 gnd |9 rswk-swf |
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Datensatz im Suchindex
| _version_ | 1804127104106758144 |
|---|---|
| adam_text | Contents
Preface xi
PART I: THE RULES OF THE GAME
1 Taxing Multinationals: An Introduction to the Issues 3
Introduction 3
How Should National Governments Tax Multinationals? 4
The Purpose and Organization of This Book 9
Multinationals and Transfer Pricing 12
National Regulation of Transfer Pricing 26
The International Tax Transfer Pricing Regime 32
Explaining the Transfer Pricing Methods 36
The Importance of This Topic 52
Appendix 1.1: Searching For a CUP: The Christmas Tree Case 54
Appendix 1.2: A Typical Business Income Statement 61
Appendix 1.3: Differences in Economic and Accounting Methodologies 62
2 The International Tax Transfer Pricing Regime 63
Introduction 63
The Theory of International Regimes 63
The International Tax Regime 69
The North American Tax Regime 83
An Assessment of the International Tax Regime 95
The International Tax Transfer Pricing Regime 103
The North American Tax Transfer Pricing Regime 112
An Assessment of the International Tax Transfer Pricing Regime 116
Conclusions 116
Appendix 2.1: International Guidelines on Taxing Multinationals 117
viii Contents
PART II: MULTINATIONALS AND INTRAFIRM TRADE
3 The Multinational Enterprise as an Integrated Business 125
Introduction 125
Why Multinationals Exist 126
Managing the Multinational as an Integrated Business 138
Multinationals and Intrafirm Trade 152
Multinationals and the North American Free Trade Agreement 166
Conclusions 172
4 Multinationals and Intrafirm Trade in North America 174
Introduction 174
North American Trade and Investment Patterns 174
How Large Is Intrafirm Trade in North America? 184
Conclusions 206
PART III: TRANSFER PRICING AND TAXATION
5 The Simple Analytics of Transfer Pricing 211
Introduction 211
Transfer Pricing in a Horizontally Integrated Multinational 213
Transfer Pricing in a Vertically Integrated Multinational 227
Three Problems with the Transfer Pricing Rules for Tangibles 239
Setting Transfer Prices for Intangible Assets 254
Setting Transfer Prices for Support Services 270
Conclusions 277
6 Taxing Multinationals in Theory 279
Introduction 279
Taxes and Transfer Pricing in Theory 280
Transfer Pricing and Trade Taxes 280
Transfer Pricing and a Tax on Pure Profits 287
Some Related Issues 295
Transfer Pricing and the Corporate Income Tax 303
Tax Penalties for Transfer Price Manipulation 308
Transfer Pricing and Unitary Taxation 313
Conclusions 319
Contents ix
7 Taxing Multinationals in Practice 320
Introduction 320
Transfer Price Manipulation: A Literature Review 320
The IRS versus Foreign Multinationals: Tax Grab or Tax Abuse? 343
Incentives to Manipulate Transfer Prices in North America 356
New Evidence on Taxing Multinationals in North America 367
Conclusions 378
PART IV: THE RULES OF THE GAME IN NORTH AMERICA
8 The U.S. Tax Transfer Pricing Regulations
Part I: Rules 383
Introduction 383
The U.S. Approach to Tax Transfer Pricing 384
Section 482: Allocation of Income and Deductions 385
Applying the Arm s Length Standard to Tangibles 390
Applying the Arm s Length Standard to Intangibles 397
Creating One Set of Rules: The New 482 Regulations 419
Conclusions 446
Appendix 8.1: A History of U.S. Tax Transfer Pricing Regulation 448
9 The U.S. Tax Transfer Pricing Regulations
Part II: Procedures 454
Introduction 454
General Audit Procedures 454
Enforcement and Penalties 458
Updating the Dispute Settlement Process 469
Conclusions 481
10 The Canadian Tax Transfer Pricing Regulations 483
Introduction 483
The Canadian Rules for Valuing Intrafirm Transactions 484
The Tax Avoidance Provisions 503
The Canadian Administrative Procedures 515
Conclusions 522
Appendix 10.1: A History of Canadian Tax Transfer Pricing Regulations 523
11 Transfer Pricing and the Tax Courts 525
Introduction 525
Indalex: The Facts of the Case 527
x Contents
The Federal Court, Trial Division, Decision (1986) 535
The Federal Court of Appeal Decision (1988) 540
An Economic Analysis of the Indalex Case 541
Lessons Learned from the Indalex Case 546
Conclusions 546
PART V: REFORMING THE RULES OF THE GAME
12 Reforming the Tax Transfer Pricing Regime
Part I: Principles and Norms 549
Introduction 549
Reforming the Principles: International Equity and Neutrality 550
Reforming the Norm: The Arm s Length Standard 556
Replacing the Norm: Unitary Taxation 561
Conclusions 583
13 Reforming the Tax Transfer Pricing Regime
Part II: Rules and Procedures 584
Introduction 584
Reforming the Rules: The Rules in Theory 585
Reforming the Rules: The Rules in Practice 611
Reforming the Procedures: Dispute Resolution Mechanisms 627
Conclusions 633
14 Conclusions and Policy Recommendations 634
Introduction 634
Does Transfer Pricing Matter? 634
The Problem: Multinationals Are Integrated Businesses 635
The Solution: The International Tax Transfer Pricing Regime 637
Current U.S. and Canadian Practice 642
Policy Recommendations 645
Conclusions 652
Notes 653
Glossary 697
Bibliography 705
Author Index 737
Subject Index 743
|
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| illustrated | Illustrated |
| indexdate | 2024-07-09T18:28:02Z |
| institution | BVB |
| isbn | 0802007767 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008458692 |
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| publishDate | 1998 |
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| publisher | Univ. of Toronto Press |
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| spelling | Eden, Lorraine Verfasser aut Taxing multinationals transfer pricing and corporate income taxation in North America Lorraine Eden Toronto [u.a.] Univ. of Toronto Press 1998 XVI, 757 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Entreprises multinationales - Impôts - Amérique du Nord Internationale ondernemingen gtt Prix de cession interne - Amérique du Nord Transferprijzen gtt Vennootschapsbelasting gtt Multinationales Unternehmen Steuer International business enterprises Taxation North America Transfer pricing Taxation North America Verrechnungspreis (DE-588)4063129-1 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Nordamerika Nordamerika (DE-588)4042483-2 gnd rswk-swf Nordamerika (DE-588)4042483-2 g Multinationales Unternehmen (DE-588)4075092-9 s Steuerrecht (DE-588)4116614-0 s Verrechnungspreis (DE-588)4063129-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008458692&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Eden, Lorraine Taxing multinationals transfer pricing and corporate income taxation in North America Entreprises multinationales - Impôts - Amérique du Nord Internationale ondernemingen gtt Prix de cession interne - Amérique du Nord Transferprijzen gtt Vennootschapsbelasting gtt Multinationales Unternehmen Steuer International business enterprises Taxation North America Transfer pricing Taxation North America Verrechnungspreis (DE-588)4063129-1 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Steuerrecht (DE-588)4116614-0 gnd |
| subject_GND | (DE-588)4063129-1 (DE-588)4075092-9 (DE-588)4116614-0 (DE-588)4042483-2 |
| title | Taxing multinationals transfer pricing and corporate income taxation in North America |
| title_auth | Taxing multinationals transfer pricing and corporate income taxation in North America |
| title_exact_search | Taxing multinationals transfer pricing and corporate income taxation in North America |
| title_full | Taxing multinationals transfer pricing and corporate income taxation in North America Lorraine Eden |
| title_fullStr | Taxing multinationals transfer pricing and corporate income taxation in North America Lorraine Eden |
| title_full_unstemmed | Taxing multinationals transfer pricing and corporate income taxation in North America Lorraine Eden |
| title_short | Taxing multinationals |
| title_sort | taxing multinationals transfer pricing and corporate income taxation in north america |
| title_sub | transfer pricing and corporate income taxation in North America |
| topic | Entreprises multinationales - Impôts - Amérique du Nord Internationale ondernemingen gtt Prix de cession interne - Amérique du Nord Transferprijzen gtt Vennootschapsbelasting gtt Multinationales Unternehmen Steuer International business enterprises Taxation North America Transfer pricing Taxation North America Verrechnungspreis (DE-588)4063129-1 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Entreprises multinationales - Impôts - Amérique du Nord Internationale ondernemingen Prix de cession interne - Amérique du Nord Transferprijzen Vennootschapsbelasting Multinationales Unternehmen Steuer International business enterprises Taxation North America Transfer pricing Taxation North America Verrechnungspreis Steuerrecht Nordamerika |
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