Transfer pricing, tax havens and global governance:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Bonn
DIE, Deutsches Institut für Entwicklungspolitik
2009
|
| Schriftenreihe: | Discussion paper / Deutsches Institut für Entwicklungspolitik
2009,7 |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 32 S. graph. Darst. |
| ISBN: | 9783889854551 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV036474539 | ||
| 003 | DE-604 | ||
| 005 | 20110119 | ||
| 007 | t | ||
| 008 | 100528s2009 gw d||| |||| 00||| eng d | ||
| 016 | 7 | |a 994847831 |2 DE-101 | |
| 020 | |a 9783889854551 |9 978-3-88985-455-1 | ||
| 035 | |a (DE-599)DNB994847831 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 044 | |a gw |c XA-DE | ||
| 049 | |a DE-M382 | ||
| 084 | |a 330 |2 sdnb | ||
| 100 | 1 | |a Bhat, Ganapati |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Transfer pricing, tax havens and global governance |c Ganapati Bhat |
| 264 | 1 | |a Bonn |b DIE, Deutsches Institut für Entwicklungspolitik |c 2009 | |
| 300 | |a 32 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Discussion paper / Deutsches Institut für Entwicklungspolitik |v 2009,7 | |
| 810 | 2 | |a Deutsches Institut für Entwicklungspolitik |t Discussion paper |v 2009,7 |w (DE-604)BV021251505 |9 2009,7 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020346166&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-020346166 | ||
Datensatz im Suchindex
| _version_ | 1804142972294397952 |
|---|---|
| adam_text | Titel: Transfer pricing, tax havens and global governance
Autor: Bhat, Ganapati
Jahr: 2009
Contents
Abbrevations
1. Introduction 1
2. Opportunities and incentives presented by tax havens 2
2.1 The magnitude of FDI flows to tax havens 3
2.2 The rationale for tax havens 4
3. Instruments and loopholes for transfer pricing 6
3.1 Motivations for transfer pricing 6
3.2 Limitations of transfer pricing 10
3.3 Undertaking transfer pricing manipulation 10
4. Tackling the problem: Separate accounting (SA)
(arm s length prices) vs formula apportionment (FA) 12
4.1 Separate accounting: Arm s length principle 13
4.2 Drawbacks of the arm s length principle 14
4.3 Formula apportionment (FA) 16
4.4 The advantage of FA 16
4.5 Requirements for FA 17
5. International coordination efforts 19
5.1 Policy options 19
5.2 Obstacles and limitations in current regimes 20
5.3 Towards an international effort 21
6. Concluding remarks and recommendations 23
Bibliography 25
Figures
Figure 1:
Figure 2:
Inward FDI flows to tax havens, 2000-2007
Comparative FDI inflows into tax havens and non tax havens,
1980-2007
3
4
Tables
Table 1:
Table 2:
Motivation for transfer-price manipulations when a parent
company sells to an affiliate abroad
Comparisons of the SA and FA approaches
9
18
Boxes
Box 1:
Box 2:
Box 3:
Exodus of companies to low-tax jurisdictions: recent evidence
Motives and choices of a typical MNC when the parent company is
located in a low-tax country and an affiliate in a high-tax country
The Group of Twenty
7
22
|
| any_adam_object | 1 |
| author | Bhat, Ganapati |
| author_facet | Bhat, Ganapati |
| author_role | aut |
| author_sort | Bhat, Ganapati |
| author_variant | g b gb |
| building | Verbundindex |
| bvnumber | BV036474539 |
| ctrlnum | (DE-599)DNB994847831 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01251nam a2200313 cb4500</leader><controlfield tag="001">BV036474539</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20110119 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">100528s2009 gw d||| |||| 00||| eng d</controlfield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">994847831</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783889854551</subfield><subfield code="9">978-3-88985-455-1</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DNB994847831</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">XA-DE</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">330</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bhat, Ganapati</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Transfer pricing, tax havens and global governance</subfield><subfield code="c">Ganapati Bhat</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Bonn</subfield><subfield code="b">DIE, Deutsches Institut für Entwicklungspolitik</subfield><subfield code="c">2009</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">32 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Discussion paper / Deutsches Institut für Entwicklungspolitik</subfield><subfield code="v">2009,7</subfield></datafield><datafield tag="810" ind1="2" ind2=" "><subfield code="a">Deutsches Institut für Entwicklungspolitik</subfield><subfield code="t">Discussion paper</subfield><subfield code="v">2009,7</subfield><subfield code="w">(DE-604)BV021251505</subfield><subfield code="9">2009,7</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020346166&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-020346166</subfield></datafield></record></collection> |
| id | DE-604.BV036474539 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:40:15Z |
| institution | BVB |
| isbn | 9783889854551 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020346166 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | 32 S. graph. Darst. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | DIE, Deutsches Institut für Entwicklungspolitik |
| record_format | marc |
| series2 | Discussion paper / Deutsches Institut für Entwicklungspolitik |
| spelling | Bhat, Ganapati Verfasser aut Transfer pricing, tax havens and global governance Ganapati Bhat Bonn DIE, Deutsches Institut für Entwicklungspolitik 2009 32 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Discussion paper / Deutsches Institut für Entwicklungspolitik 2009,7 Deutsches Institut für Entwicklungspolitik Discussion paper 2009,7 (DE-604)BV021251505 2009,7 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020346166&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bhat, Ganapati Transfer pricing, tax havens and global governance |
| title | Transfer pricing, tax havens and global governance |
| title_auth | Transfer pricing, tax havens and global governance |
| title_exact_search | Transfer pricing, tax havens and global governance |
| title_full | Transfer pricing, tax havens and global governance Ganapati Bhat |
| title_fullStr | Transfer pricing, tax havens and global governance Ganapati Bhat |
| title_full_unstemmed | Transfer pricing, tax havens and global governance Ganapati Bhat |
| title_short | Transfer pricing, tax havens and global governance |
| title_sort | transfer pricing tax havens and global governance |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020346166&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV021251505 |
| work_keys_str_mv | AT bhatganapati transferpricingtaxhavensandglobalgovernance |