Multinationals and Transfer Pricing

Herausgeber: Eden, Lorraine; Rugman, Alan M.

• Broschiertes Buch

Produktbeschreibung

One of the reasons for the success of multinational enterprises in their ability to create in their supranational organisations "internal markets" which eliminate the imperfections of external world markets caused by tariffs on trade, restrictions on the flow of capital, information costs and so on. The method multinationals use to create and sustain internal markets is transfer pricing. Multinationals use to their advantage the difference between nominal accounting and real transfers from their head offices to a subsidiary in different countries to overcome transaction costs and restrictions on trade and capital flows. This book, first published in 1985, examines these and other aspects of multinationals' use of transfer pricing. It puts forward original thinking and research findings by leading experts in this area. Empirical results are related to the activities of multinationals in less developed countries. This volume covers the economic theories of transfer pricing, accounting and fiscal practices and implications for government policies and regulations, and will be of interest to students of economics and business studies.

---

Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.

Produktdetails

• Verlag: Routledge
• Seitenzahl: 348
• Erscheinungstermin: 16. Juli 2018
• Englisch
• Abmessung: 234mm x 156mm x 19mm
• Gewicht: 529g
• ISBN-13: 9781138242821
• ISBN-10: 1138242829
• Artikelnr.: 53306155

Autorenporträt

Alan M. Rugman, Lorraine Eden

Inhaltsangabe

Preface; 1. Introduction Alan M. Rugman and Lorraine Eden; Part One: The
Theory of Transfer Pricing; 2. The Microeconomics of Transfer Pricing
Lorraine Eden 3. Transfer Pricing and Economic Efficiency W. Erwin Diewert
4. Transfer Pricing: A Taxonomy of Impacts on Economic Welfare Robert Z.
Aliber 5. Transfer Pricing in Exhaustible Resource Markets Larry Samuelson
6. The Equivalence of Tariffs and Quotas in the Multinational Enterprise
Takoa Itagaki 7. Fiscal Transfer Pricing: Accounting for Reality G. David
Quirin 8. Financial Dimensions of Transfer Pricing Donald J. S. Brean;
Comments on Unresolved Issues in Transfer Pricing Models Harry Grubert;
Part Two: Empirical Evidence on Transfer Pricing; 9. Transfer Pricing in
the Canadian Petroleum Industry Alan M. Rugman 10. An Empirical
Investigation of International Transfer Pricing by US Manufacturing Firms
Anita M. Benvignati 11. A Comparison of Import Pricing by Foreign and
Domestic Firms in Brazil Paul A. Natke 12. Some Evidence on Transfer
Pricing by Multinational Corporations Donald J. Lecraw; Comments on
Efficiency, Equity and Transfer Pricing in LDCs Gerald K. Helleiner; Part
Three: Regulation of Transfer Pricing; 13. Transfer Pricing Problems in
Developing Countries Sylvain R. F. Plasschaert 14. The Regulation of
Transfer Prices by Developing Countries: Second-Best Policies? Walter A.
Chudson 15. International Arbitration of Transfer Pricing Disputes under
Income Taxation Carl S. Shoup; Comments on the Difficulties in Regulating
Transfer; Bibliography; Notes on Contributors; Author Index; Subject Index