Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions

by Elizabeth King

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Book Overview

National tax authorities individually determine multinational ?rms' country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies. These methodologies are founded on basic assumptions about market structure and ?rm behavior that are rarely empirically valid. Moreover, for the most part, the transfer pricing methodologies now in vogue were developed before the Internet became a dominant factor in the world economy,...

Format:Paperback

Language:English

ISBN:144192678X

ISBN13:9781441926784

Release Date:October 2010

Publisher:Springer

Length:194 Pages

Weight:0.66 lbs.

Dimensions:0.6" x 6.1" x 9.0"

Related Subjects

Business Business & Investing Economics Law

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Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions

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