Addressing the transfer pricing problem in an origin basis X tax:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Munich
CES
2003
Munich Ifo |
| Series: | CESifo working papers
997 : category 1, public finance |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Literaturverz. S. 32 - 35. - Auch im Internet unter der Adresse www.SSRN.com oder www.CESifo.de verfügbar |
| Physical Description: | 35 S. 21 cm |
Staff View
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| 245 | 1 | 0 | |a Addressing the transfer pricing problem in an origin basis X tax |c David F. Bradford. Center for Economic Studies & Ifo Institute for Economic Research |
| 246 | 1 | |a Addressing the transfer-pricing problem in an origin-basis x tax | |
| 264 | 1 | |a Munich |b CES |c 2003 | |
| 264 | 1 | |a Munich |b Ifo | |
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Record in the Search Index
| _version_ | 1808225692647686144 |
|---|---|
| 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 |
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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 |
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| 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 |