Taxing multinationals: transfer pricing and corporate income taxation in North America
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Bibliographische Detailangaben
1. Verfasser: Eden, Lorraine (VerfasserIn)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Toronto, Ont. University of Toronto Press c1998
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Online-Zugang:Volltext
Beschreibung:Includes bibliographical references and indexes
1 - Taxing Multinationals: An Introduction to the Issues -- - 2 - The International Tax Transfer Pricing Regime -- - 3 - The Multinational Enterprise as an Integrated Business -- - 4 - Multinationals and Intrafirm Trade in North America -- - 5 - The Simple Analytics of Transfer Pricing -- - 6 - Taxing Multinationals in Theory -- - 7 - Taxing Multinationals in Practice -- - 8 - The U.S. Tax Transfer Pricing Regulations Part I: Rules -- - 9 - The U.S. Tax Transfer Pricing Regulations Part II: Procedures -- - 10 - The Canadian Tax Transfer Pricing Regulations -- - 11 - Transfer Pricing and the Tax Courts -- - 12 - Reforming the Tax Transfer Pricing Regime Part I: Principles and Norms -- - 13 - Reforming the Tax Transfer Pricing Regime Part II: Rules and Procedures
This book draws on the fields of international business, economics, accounting, law, and public policy as they pertain to transfer pricing. It includes a state-of-the-art review of the economic theory of transfer pricing; an international business approach to multinationals and intrafirm trade in North America; complete outlines of the corporate income tax laws and regulations in Canada, the United States, and Mexico as they apply to transfer pricing; a through discussion of the roles of the U.S.
Treasury and the OECD in developing the arm's length standard; summaries of key transfer pricing court cases; samples of accounting practices and problems: and a critical look at the current tax issues and public policy proposals in regard to taxing multinationals in the twenty-first century. Taxing Multinationals will be of interest to practitioners, researchers, and policy makers who deal with multinational enterprises, international taxation, and intrafirm transactions
Beschreibung:1 Online-Ressource (xvi, 757 p.)
ISBN:9781442680371
1442680377
0802007767
9780802007766

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