Fiscal Transfer Pricing in Multinational Corporations / / G. Franklin Mathewson.
The scope of transfer price manipulation by multinational corporations is relatively limited, but certain problems do arise which all open economies must face. This volume is a study of the economic problems created by fiscal transfer pricing, as well as the relevance of these problems to an interna...
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| Superior document: | Title is part of eBook package: De Gruyter University of Toronto Press eBook-Package Archive 1933-1999 |
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| VerfasserIn: | |
| Place / Publishing House: | Toronto : : University of Toronto Press, , [2019] ©1979 |
| Year of Publication: | 2019 |
| Language: | English |
| Series: | Heritage
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| Online Access: | |
| Physical Description: | 1 online resource (172 p.) |
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Table of Contents:
- Frontmatter
- Contents
- Preface
- 1. Introduction
- 2. Previous work on transfer pricing
- 3. Legal and related constraints on transfer pricing
- 4. A simplified theoretical model
- 5. A more general analysis of the two-country case
- 6. The involvement of three or more countries
- 7. Transfer pricing of intangibles
- 8. Transfer pricing under alternative tax systems – the value-added tax
- 9. Conclusions and policy recommendations on transfer pricing
- Appendices
- Bibliography