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Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions
Elizabeth King
€ 131.73
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Description for Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions
Hardcover. This handbook will guide practitioners and tax directors through the complex maze of transfer pricing. It describes current transfer pricing methods and regulations, proposes alternative approaches, and discusses ten case studies in elaborate detail. Num Pages: 194 pages, 1 black & white tables, biography. BIC Classification: KFC. Category: (P) Professional & Vocational. Dimension: 167 x 242 x 19. Weight in Grams: 482.
National tax authorities individually determine multinational ?rms’ country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies. These methodologies are founded on basic assumptions about market structure and ?rm behavior that are rarely empirically valid. Moreover, for the most part, the transfer pricing methodologies now in vogue were developed before the Internet became a dominant factor in the world economy, and hedge and private equity funds transformed ?nancial and commodities markets. For these reasons, multinational ?rms are unable to accurately anticipate their tax liabilities in individual countries, and remain at risk of double taxation. Uncertainties in corporate tax ... Read more
National tax authorities individually determine multinational ?rms’ country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies. These methodologies are founded on basic assumptions about market structure and ?rm behavior that are rarely empirically valid. Moreover, for the most part, the transfer pricing methodologies now in vogue were developed before the Internet became a dominant factor in the world economy, and hedge and private equity funds transformed ?nancial and commodities markets. For these reasons, multinational ?rms are unable to accurately anticipate their tax liabilities in individual countries, and remain at risk of double taxation. Uncertainties in corporate tax ... Read more
Product Details
Format
Hardback
Publication date
2008
Publisher
Springer
Condition
New
Number of Pages
194
Place of Publication
New York, NY, United States
ISBN
9780387781822
SKU
V9780387781822
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
Reviews for Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions
From the reviews: “The book of Elizabeth King is written for the benefit of tax practitioners. The focus is on the various transfer pricing cases. The case studies reflect in particular the US views as for example the FIN 48 specifications. We recommend this book to tax advisors and inhouse tax specialists handling transfer pricing aspects in particular related ... Read more