Intrafirm trade and global transfer pricing regulations

著者

書誌事項

Intrafirm trade and global transfer pricing regulations

Roger Y.W. Tang

Quorum, 1997

大学図書館所蔵 件 / 全24件

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注記

Includes bibliographies and index

内容説明・目次

内容説明

Transfer pricing is the most important issue in international taxation today, but transfer pricing regulations for the United States and its major trading partners have changed significantly over the past decade. Professor Tang explains these changes and their impact on trade among multinational companies. In doing so he covers not only changes in U.S. regulations and their effects on multinational companies, but also the changes that have taken place in Canada, Mexico, China, Japan, the United Kingdom, Germany, France, the OECD, and elsewhere, and their impact on U.S. business. Also discussed in detail are the advance pricing agreements (APA) programs of the United States and Canada; a new paradigm for resolving a variety of issues that have arisen recently in intrafirm trade and transfer pricing; and, for business executives, an approach for managing a corporate transfer pricing system. The book is an essential reading for professionals and their colleagues in the academic community.

目次

Figures and Tables Preface The Changing Environment, Intrafirm Trade, and Transfer Pricing Intrafirm Trade of U.S. Multinational Companies Transfer Pricing Regulations in the United States Advance Pricing Agreements and Other U.S. Programs Related to Transfer Pricing The OECD Reports and Guidelines for Transfer Pricing Intrafirm Trade and Transfer Pricing Regulations of Canada and Mexico Intrafirm Trade and Transfer Pricing Regulations of Selected Countries in the European Union Intrafirm Trade and Transfer Pricing Regulations: The Asian Pacific Regional Perspective Intrafirm Trade and Transfer Pricing: Reflections on the Past and a New Management Paradigm for the Future Appendixes Index

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