Global changes in business and tax environments are having profound impact on the volume and direction of intrafirm trade and transfer pricing strategies. Tang reports on the findings of a survey of 95 Fortune 1000 companies, sponsored by the Institute of Management Accountants, and provides highly relevant information not easily found on how companies are reacting to this new business environment. He covers corporate financial goals and strategies and divisonal performance measurements systems, among other topics, and gives highly detailed case studies based on reports from five major…mehr
Global changes in business and tax environments are having profound impact on the volume and direction of intrafirm trade and transfer pricing strategies. Tang reports on the findings of a survey of 95 Fortune 1000 companies, sponsored by the Institute of Management Accountants, and provides highly relevant information not easily found on how companies are reacting to this new business environment. He covers corporate financial goals and strategies and divisonal performance measurements systems, among other topics, and gives highly detailed case studies based on reports from five major respondents to his survey: Whirlpool, Dow Chemical, Guidant Corporation, Masco, and Eaton. Tang's book is essential, up-to-date reading for upper level students, researchers, analysts, and corporate executives in multinational firms worldwide. Tang starts with a presentation of the major changes in the global business environment and explains their impact on intrafirm trade and transfer pricing. In Chapter 2 he reports results of his questionnaire survey, and in Chapters 3 to 7 examines up close the details revealed in his five corporate case studies. He compares these corporations in Chapter 8, focusing on corporate strategies and financial goals, transfer pricing and performance evaluation practices, and concommitant tax planning strategies. He then relates his case study research to other major findings derived from his questionnaire survey, and ends the book with a general, summarizing, analytical conclusion.Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.
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Autorenporträt
ROGER Y. W. TANG is Professor of Accountancy at the Haworth College of Business Administration, Western Michigan University, where he also holds the Upjohn Chair of Business Administration. He has taught at the University of Nebraska, McGill University, and the University of Calgary, and is a member of the American Accounting Association, the Academy of International Business, the Institute of Management Accountants, and the Institute of Certified Internal Auditors. Dr. Tang has published widely in the important journals serving his field and is the author of three earlier books, including Transfer Pricing in the 1990s: Tax and Management Perspectives (Quorum, 1993) and Transfer Pricing Practices in the United States and Japan (Praeger, 1979).
Inhaltsangabe
Preface Executive Summary Global Business Environment and Transfer Pricing Major Findings from the Questionnaire Survey The Whirlpool Corporation Case The Dow Chemical Company Case The Guidant Corporation Case The Masco Corporation Case The Eaton Corporation Case Comparisons of Corporate Cases and General Conclusions Appendix A: Survey Questionnaire: Transfer Pricing Practices of Large Corporations Appendix B: Questions and Topics for Personal Interviews
Preface Executive Summary Global Business Environment and Transfer Pricing Major Findings from the Questionnaire Survey The Whirlpool Corporation Case The Dow Chemical Company Case The Guidant Corporation Case The Masco Corporation Case The Eaton Corporation Case Comparisons of Corporate Cases and General Conclusions Appendix A: Survey Questionnaire: Transfer Pricing Practices of Large Corporations Appendix B: Questions and Topics for Personal Interviews
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