Critical Concerns In Transfer Pricing And Practice
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Critical Concerns In Transfer Pricing And Practice
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Author : Wagdy M. Abdallah
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 2004-07-30
Critical Concerns In Transfer Pricing And Practice written by Wagdy M. Abdallah and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-07-30 with Business & Economics categories.
For multinational corporations (MNCs), there is arguably no more important operational function that affects all areas of manufacturing, marketing, management, and finance as international transfer pricing—the practicing of supplying products or services across borders from one part of the organization to another. Its complexity is compounded by the impact of e-commerce, speeding the flow of goods and services; intangible assets, such as intellectual property, whose value is difficult to quantify; and the activites of policymakers around the world to update their tax laws and regulations, in efforts to close loopholes that have historically encouraged tax avoidance. In Critical Concerns in Transfer Pricing Policy and Practice, Wagdy Abdallah provides an in-depth overview of these recent trends and developments, and considers their implications for the management of MNCs. In particular, he discusses methods for pricing transferred goods and services in the e-commerce era and analyzes the most recent regulation reforms in such countries as Germany, Mexico, Japan, Canada, the United Kingdom, the United States, and the Netherlands. Anticipating increased scrutiny of MNC transfer pricing practices from governments and other external stakeholders, Abdallah outlines a set of practical recommendations for creating a successful transfer pricing system that maximizes value for the company while remaining sensitive to local policies in all of the countries in which it operates.
Fundamentals Of International Transfer Pricing In Law And Economics
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Author : Wolfgang Schön
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-02-15
Fundamentals Of International Transfer Pricing In Law And Economics written by Wolfgang Schön and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-02-15 with Law categories.
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
Transfer Pricing Audits In China
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Author : J. Li
language : en
Publisher: Springer
Release Date : 2007-01-10
Transfer Pricing Audits In China written by J. Li and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-10 with Business & Economics categories.
This book focuses on the practice of transfer pricing audits which the Chinese government operates in the case of the vast number of foreign enterprises operating in the Chinese economy. It includes the testimony of Chinese officials about their work, material that given the secrecy of Chinese business and culture, is difficult to come by.
Transfer Pricing
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Author : Alan Paisey
language : en
Publisher: Universal-Publishers
Release Date : 2012
Transfer Pricing written by Alan Paisey and has been published by Universal-Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
This book offers an introduction to transfer pricing with particular reference to China, for those who are looking for an overview that can be rapidly comprehended and who value diagrammatic images as a vehicle for learning. The subject is of importance both for Chinese and foreign personnel engaged in foreign company activity in China and for those who are similarly engaged in Chinese-owned companies already operating abroad, or which are to be extended to foreign locations.
International Transfer Pricing In Asia Pacific
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Author : J. Li
language : en
Publisher: Springer
Release Date : 2005-09-08
International Transfer Pricing In Asia Pacific written by J. Li and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-09-08 with Business & Economics categories.
In the management of business activity by companies operating in more than one country, the complex array of issues and practices that characterize their movements of assets between constituent company units centres around what has become known as international transfer payments. This book, based on extensive research, explains the nature of the subject, presents the latest data on the practice of transfer payments in three Asia Pacific countries; the regulations, attitudes and conditions which form the context in which they take place; and the events which are most likely to precipitate the intervention of the authorities and lead to investigation and audit.
Transfer Pricing And Dispute Resolution
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Author : Anuschka Bakker
language : en
Publisher: IBFD
Release Date : 2011
Transfer Pricing And Dispute Resolution written by Anuschka Bakker and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Dispute resolution (Law). categories.
This book addresses the complexity, valuation and administrative nuances, and cultural impacts of resolving this significant cross-border issue when tax disputes arise. In recent years, transfer pricing has become in financial terms the most important tax issue faced by multinational companies and tax authorities worldwide. In times of economic downturn, as experienced in recent years, when tax authorities are challenged for revenue, the handling of these issues requires great care, skill, creativity and a true awareness of the ramifications confronting each tax jurisdiction. This book sets out in detail not only the general laws in each tax jurisdiction impacted by the multinational companies' transfer pricing practices, but also the ancillary concerns of how the issue is interpreted locally as well as related to the OECD Guidelines; the varied approaches to administrative resolution of these issues, including specific alternative dispute resolution mechanisms and the effective uses of advance pricing agreements; correlative adjustment procedures in the event of transfer pricing adjustments; cross-border exchange of information concerns; and how to proceed to litigation if all else fails administratively. It is here that the book delves into the specific procedures for litigation in each country which must be evaluated as part of the overall strategy for controversy resolution. Unfortunately, today litigation is on the rise in numerous jurisdictions and the presumption of an administrative resolution is no longer correct. An additional feature of this book is how practical anecdotes are intertwined into the analysis to give the reader a sense of pragmatism for these issues. To this point, there are the various case studies which highlight the technicalities of the local rules, customs, and practices.
Delivering Results
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Author : Lawrence P. Carr
language : en
Publisher: Springer Science & Business Media
Release Date : 2009-07-28
Delivering Results written by Lawrence P. Carr and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-28 with Business & Economics categories.
For any organization to perform and compete successfully, it must have the systems and processes in place to translate goals into achievable actions—and to measure and monitor results. Moreover, the organization must be able to adjust and adapt as market conditions, technologies, the competitive environment, government regulations, personnel, and other variables evolve, sometimes gradually and sometimes dramatically. In Delivering Results: Measuring What Matters, Babson College professors and management consultants, Lawrence Carr and Alfred Nanni, show managers how to avoid the common pitfalls and mistakes when setting corporate strategy, and instead create a management system—unique to their organization—that aligns internal resources with objectives, motivates and rewards employees, and continuously provides feedback. Illustrating their concepts with numerous real-life examples (both successes and failures), practical tools and models, and a glossary of key terms, the authors demonstrate that knowing how to create and direct management systems that deliver results is, in itself, a strategic resource.
Guide To International Transfer Pricing
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Author : A. Michael Heimert
language : en
Publisher:
Release Date : 2013
Guide To International Transfer Pricing written by A. Michael Heimert and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with International business enterprises categories.
"The pricing of goods and services within a multi-divisional organization, particularly in regard to cross-border transactions, has emerged as one of the most contentious areas of international tax law. This is due in no small measure to the rise of transfer pricing regulations as governments seek to stem the flow of tax revenue overseas, making the issue one of great importance to multinational corporations. This thoroughly practical work provides guidance on an array of critical transfer pricing issues. The guide's relevance is further enhanced by the inclusion of country chapters covering domestic transfer pricing issues in a variety of key national jurisdictions."
International Business Finance
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Author : Michael Connolly
language : en
Publisher: Routledge
Release Date : 2006-11-28
International Business Finance written by Michael Connolly and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-11-28 with Business & Economics categories.
This textbook introduces students to the fundamental workings of business and finance in the global economy. It brings clarity and focus to the complexities of the field and demonstrates the key linkages between the foreign exchange markets and world money markets. Core topics examined include: corporate aspects of international finance, with special attention given to contractual and operational hedging techniques the mechanics of the foreign exchange markets the building blocks of international finance the optimal portfolio in an international setting. Michael Connolly also provides up-to-date statistics from across the globe, relevant international case studies, problem sets and solutions and links to an online PowerPoint presentation. International Business Finance is an engaging and stimulating text for students in undergraduate and MBA courses in international finance and a key resource for lecturers.
Accounting For Non Accountants
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Author : Graham Mott
language : en
Publisher: Kogan Page Publishers
Release Date : 2008
Accounting For Non Accountants written by Graham Mott and has been published by Kogan Page Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
"Provides the perfect introduction to the basics of accounting and business finance. It takes you through accounting and financial techniques and terms in an easy-to-follow style."--Cover.