Addressing the transfer pricing problem in an origin basis X tax:
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Munich
CES
2003
Munich Ifo |
Schriftenreihe: | CESifo working papers
997 : category 1, public finance |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | Literaturverz. S. 32 - 35. - Auch im Internet unter der Adresse www.SSRN.com oder www.CESifo.de verfügbar |
Beschreibung: | 35 S. 21 cm |
Internformat
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246 | 1 | |a Addressing the transfer-pricing problem in an origin-basis x tax | |
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300 | |a 35 S. |b 21 cm | ||
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Datensatz im Suchindex
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adam_text |
OUTLINE
ABSTRACT
_
I
INTRODUCTION
_
1
THE
X
TAX
IN
AN
INTERNATIONAL
SETTING
_
3
B
ASIC
X
T
AX
STRUCTURE
.
3
E
XTENSION
TO
AN
I
NTERNATIONAL
S
ETTING
.
5
TWO
GENERAL
APPROACHES:
ORIGIN-
AND
DESTINATION-BASED
TAXES
.
5
ECONOMIC
EQUIVALENCE
BETWEEN
THE
APPROACHES:
THE
BASICS
.
6
ADMINISTRATIVE
PROPERTIES
.
10
SUPERNORMAL
RETURNS,
MEASUREMENT
ISSUES
AND
TRANSFER
PRICING
PROBLEMS
.
12
TRANSITION
AND
TAX
RATE
CHANGES
OVER
TIME
_
16
G
ENERIC
F
EATURES
OF
T
RANSITION
TO
THIS
T
YPE
OF
T
AX
.
17
THE
TOMATO
JUICE
PROBLEM
.
18
USING
INCOME-STYLE
ACCOUNTING
TO
AVOID
THE
PROBLEM
.
19
T
HE
F
UNDAMENTAL
P
ROBLEM
OF
R
ATE
C
HANGES
IN
A
D
ESTINATION
T
AX
.
21
A
REMEDY
FOR
THE
TRANSFER-PRICING
PROBLEM
IN
AN
ORIGIN-BASED
X
TAX
_
25
C
ASH
-F
LOW
A
CCOUNTING
FOR
F
OREIGN
S
UBSIDIARIES
:
T
HE
D
OMESTIC
I
NSTALLMENT
-S
ALE
A
NALOGY
25
A
PPLYING
THE
A
PPROACH
TO
M
ULTINATIONAL
C
ORPORATE
F
AMILY
M
EMBERS
.
26
THE
USE
OF
BASIS
.
28
MARK
TO
MARKET?
.
30
TREATMENT
OF
LOANS
AND
TRANSITION
.
30
CONCLUSION
_
31
REFERENCES
_
32 |
any_adam_object | 1 |
author | Bradford, David F. 1939-2005 |
author_GND | (DE-588)12865001X |
author_facet | Bradford, David F. 1939-2005 |
author_role | aut |
author_sort | Bradford, David F. 1939-2005 |
author_variant | d f b df dfb |
building | Verbundindex |
bvnumber | BV017544587 |
classification_rvk | QB 910 |
ctrlnum | (OCoLC)163365096 (DE-599)BVBBV017544587 |
discipline | Wirtschaftswissenschaften |
format | Book |
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id | DE-604.BV017544587 |
illustrated | Not Illustrated |
indexdate | 2024-08-24T00:13:21Z |
institution | BVB |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010562497 |
oclc_num | 163365096 |
open_access_boolean | |
owner | DE-19 DE-BY-UBM DE-12 DE-355 DE-BY-UBR DE-521 |
owner_facet | DE-19 DE-BY-UBM DE-12 DE-355 DE-BY-UBR DE-521 |
physical | 35 S. 21 cm |
publishDate | 2003 |
publishDateSearch | 2003 |
publishDateSort | 2003 |
publisher | CES Ifo |
record_format | marc |
series | CESifo working papers |
series2 | CESifo working papers |
spelling | Bradford, David F. 1939-2005 Verfasser (DE-588)12865001X aut Addressing the transfer pricing problem in an origin basis X tax David F. Bradford. Center for Economic Studies & Ifo Institute for Economic Research Addressing the transfer-pricing problem in an origin-basis x tax Munich CES 2003 Munich Ifo 35 S. 21 cm txt rdacontent n rdamedia nc rdacarrier CESifo working papers 997 : category 1, public finance Literaturverz. S. 32 - 35. - Auch im Internet unter der Adresse www.SSRN.com oder www.CESifo.de verfügbar Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Transferzahlung (DE-588)4185886-4 gnd rswk-swf Internationale Finanzpolitik (DE-588)4162038-0 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 s DE-604 Internationale Finanzpolitik (DE-588)4162038-0 s Transferzahlung (DE-588)4185886-4 s CESifo working papers 997 : category 1, public finance (DE-604)BV013978326 997 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010562497&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Bradford, David F. 1939-2005 Addressing the transfer pricing problem in an origin basis X tax CESifo working papers Steuerpolitik (DE-588)4057447-7 gnd Transferzahlung (DE-588)4185886-4 gnd Internationale Finanzpolitik (DE-588)4162038-0 gnd |
subject_GND | (DE-588)4057447-7 (DE-588)4185886-4 (DE-588)4162038-0 |
title | Addressing the transfer pricing problem in an origin basis X tax |
title_alt | Addressing the transfer-pricing problem in an origin-basis x tax |
title_auth | Addressing the transfer pricing problem in an origin basis X tax |
title_exact_search | Addressing the transfer pricing problem in an origin basis X tax |
title_full | Addressing the transfer pricing problem in an origin basis X tax David F. Bradford. Center for Economic Studies & Ifo Institute for Economic Research |
title_fullStr | Addressing the transfer pricing problem in an origin basis X tax David F. Bradford. Center for Economic Studies & Ifo Institute for Economic Research |
title_full_unstemmed | Addressing the transfer pricing problem in an origin basis X tax David F. Bradford. Center for Economic Studies & Ifo Institute for Economic Research |
title_short | Addressing the transfer pricing problem in an origin basis X tax |
title_sort | addressing the transfer pricing problem in an origin basis x tax |
topic | Steuerpolitik (DE-588)4057447-7 gnd Transferzahlung (DE-588)4185886-4 gnd Internationale Finanzpolitik (DE-588)4162038-0 gnd |
topic_facet | Steuerpolitik Transferzahlung Internationale Finanzpolitik |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010562497&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV013978326 |
work_keys_str_mv | AT bradforddavidf addressingthetransferpricingprobleminanoriginbasisxtax |