Multinationals and Transfer Pricing (eBook, ePUB)

Redaktion: Rugman, Alan M.; Eden, Lorraine

• Format: ePub

Produktbeschreibung

This book, first published in 1985, examines 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.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 346
• Erscheinungstermin: 3. Februar 2017
• Englisch
• ISBN-13: 9781351999687
• Artikelnr.: 47956640

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