Download or read book 2005 2006 Global Transfer Pricing Surveys written by and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Transfer Pricing Solutions written by Judy S. Kuan and published by WorldTrade Executive, Inc.. This book was released on 2004-11 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: GLOBAL TRANSFER PRICING SOLUTIONS: 2004 covers the major transfer pricing regimes around the world with in-depth discussion and analysis of such topics as proactive transfer pricing management of post-merger integrations, e-commerce and intellectual property. This report was prepared by members of major law and accounting firms and senior international transfer pricing professionals at the largest multinationals. It covers a wide range of tools and techniques relevant to transfer pricing in Asia, Europe, Latin America, and North America.
Download or read book Global Logistics Management written by Wolfgang Kersten and published by Erich Schmidt Verlag GmbH & Co KG. This book was released on 2008 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advance Pricing Agreements written by Michelle Markham and published by Kluwer Law International B.V.. This book was released on 2012-06-28 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing (the pricing of cross-border intra-firm transactions between related parties) is now the top international tax issue faced by multinational enterprises. In an international taxation environment characterized by rigorous enforcement of transfer pricing documentation, disclosure, and audit processes, a need has arisen for multinationals to be cognizant of the impact of their ‘tax risk appetite’ on their relationship with taxation authorities and to be aware of how best to manage their transfer pricing arrangements. The most promising development has been the growing commitment to Advance Pricing Agreements (APAs) – arrangements made prospectively between a multinational taxpayer and one or more revenue authorities, agreeing on an appropriate set of criteria for the determination of the transfer pricing of the covered transactions over a period of time. This is the first book to offer expert insights on APAs from a practical perspective. By focusing on the United States and Australia, the two countries that were at the forefront of adopting APAs and whose wealth of experience over two decades confirms their APA programs as the global paradigms, the author is able to highlight the advantages and disadvantages of pursuing an APA and to shed light on the powerful efficacy of this strategy for avoiding transfer pricing disputes. In addition, the author enlists the views of revenue authorities, transfer pricing practitioners, and corporate counsel who deal with the realities of transfer pricing assessment and compliance on an ongoing basis, offering acute insight into how APAs really work in a practical way. This book contributes to the body of knowledge on APAs in the context of transfer pricing by providing in-depth scrutiny of the most important issues surrounding this critical area, and by examining innovations in APAs in the United States and in Australia. Its unmatched coverage will be welcomed by tax experts at law firms and multinational companies as well as by revenue officials, policymakers, and scholars and researchers in international taxation.
Download or read book New Age Marketing written by Upinder Dhar and published by Excel Books India. This book was released on 2008 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt: The theme of NICOM 2008 being held between January 9 to 11, 2008 is 'Strategies and Trends in Marketing: A New Economy Perspective'. The issues, challenges and dimensions of the emerging scenario are grouped into the following sub-themes. 'Marketing Information System' brings together scholarly contributions on Marketing Research and Analytics, Business Intelligence and Forecasting Tools, Data Mining in Marketing and Decision Support System, Knowledge Management and Environment Sensing for Marketing. The sub-theme 'Value Creation: New Paradigms' has deliberations on Marketing Innovations, Trends in Pricing Strategy, Diffusion of New Products and Marketing Mix Decisions. 'Value Delivery in Marketing' covers topics on Disintermediation, Re-intermediation, Managing Marketing Channels, Logistics and Technology and 3PL and 4PL. 'Managing Marketing Communication' looks at Managing Brands, Changing Face of Advertising, Marketing Communication on Internet, Managing Content and Blogging The New Marketing Tool. 'Marketing Metrics' gets together papers on measuring Performance, Expectations, Customer Satisfaction, Loyalty and Preferences, Awareness, Attitudes and Usage. 'Business Markets in New Economy' looks at Business Integration, Managing Suppliers, E-Marketplaces, Extended Organization and Managing Procurement. 'Marketing and Technology' debates on the issues in Process Automation, Enterprise Resource Planning, Customer Relationship Management, Managing Customer Data Bases, E-commerce and Technology, Customer Information Security, Retail and Technology and Managing Online Services. 'Interdisciplinary Studies' gives a platform for Cross Cultural Studies, Marketing of Financial Services, Marketing of Hospitality and Tourism, Marketing of Healthcare Services, Managing Services, Retail - the Changing Face and Ethical Issues in Marketing. This book is the result of publication of selected works out of over a hundred papers presented at the Conference. It is appropriately titled 'NEW AGE MARKETING: Emerging Realities'. It is divided into four parts in line with the theme and sub-themes of the Conference as follows: Part-A: Marketing and TechnologyPart-B: Value Creation and DeliveryPart-C: Changing Face of MarketingPart-D: Marketing Metrics
Download or read book Tax Compliance Costs for Companies in an Enlarged European Community written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: "When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
Download or read book International Taxation of Permanent Establishments written by Michael Kobetsky and published by Cambridge University Press. This book was released on 2011-09-15 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects of the growth of multinational enterprises and globalization in the past fifty years have been profound, and many multinational enterprises, such as international banks, now operate around the world through branches known as permanent establishments. The business profits article (Article 7) of the OECD model tax treaty attributes a multinational enterprise's business profits to a permanent establishment in a host country for tax purposes. Michael Kobetsky analyses the principles for allocating the profits of multinational enterprises to permanent establishments under this article, explains the shortcomings of the current arm's length principle for attributing business profits to permanent establishments and considers the alternative method of formulary apportionment for allocating business profits.
Download or read book The Political Economy of International Tax Governance written by T. Rixen and published by Springer. This book was released on 2008-11-03 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of 'the power to tax' in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.
Download or read book Managerial Accounting written by Charles E. Davis and published by John Wiley & Sons. This book was released on 2011-08-09 with total page 751 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Realizing that most students in an introductory managerial accounting course are not going to major in accounting, this book seeks to position managerial accounting in a broader context of business decision making."--Pref.
Download or read book Separate Accounting Or Unitary Apportionment written by Christoph Sommer and published by BoD – Books on Demand. This book was released on 2011 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: One field where the implications of the omnipresent globalization and hereby initiated new forms of cross-border business activity are exceptionally profound is the income taxation of multinational enterprises. The contemporary worldwide norm, which was adopted in the 1930s, is the separate accounting method. Despite its longevity as the preferred means for the taxation of multinational enterprises, the erosion of tax revenues from alleged transfer price manipulations by firms has goaded public discussion on whether or not the separate accounting method is still a satisfactory solution to the problem of international income taxation. Particularly the European Commission's study "Company Taxation in the Internal Market" and its suggestion to replace separate accounting with unitary apportionment in the European Union has strongly accelerated the debate about the future of group taxation. In the present treatise, both abovementioned taxation concepts are elucidated as well as qualitatively and quantitatively reviewed against the background of the economic rationale for the multinational enterprise, the way it generates income and the management of its internal affairs. The highlight of this treatise is the general equilibrium model of firm behavior under unitary apportionment, which is, as will be seen, in several important respects more powerful than the usual partial equilibrium treatment of the formulary approach. The presented model, therefore, provides considerable insights regarding the tax incidence and induced real-economic distortions under unitary apportionment. Above all, this model will allow policy-makers and tax authorities to make reasonable estimates concerning potential alterations in tax revenues collected if separate accounting was replaced by unitary apportionment in the future.
Download or read book Transfer Pricing Audits in China written by J. Li and published by Springer. This book was released on 2007-01-10 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the practice of transfer pricing audits which the Chinese government operates in the case of the vast number of foreign enterprises operating in the Chinese economy. It includes the testimony of Chinese officials about their work, material that given the secrecy of Chinese business and culture, is difficult to come by.
Download or read book Transfer Pricing written by Alan Paisey and published by Universal-Publishers. This book was released on 2012 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers an introduction to transfer pricing with particular reference to China, for those who are looking for an overview that can be rapidly comprehended and who value diagrammatic images as a vehicle for learning. The subject is of importance both for Chinese and foreign personnel engaged in foreign company activity in China and for those who are similarly engaged in Chinese-owned companies already operating abroad, or which are to be extended to foreign locations.
Download or read book Global Marketing written by Carlyle Farrell and published by SAGE. This book was released on 2015-09-10 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new textbook introduces students to the essential concepts, theories and perspectives of Global Marketing and these are supported by real-world case studies from North America, Europe and the emerging markets of China, India and Latin America. These emerging markets are given balanced coverage alongside developed markets and the text also includes a dedicated chapter on emerging markets multinationals. Practical in its orientation, the text equips students with the tools needed to make strategic marketing decisions and find solutions in a global business environment. Key features include: A full-colour text design with photos to help bring the content to life and enhance students′ learning ′Spotlight on Research’ and ‘Expand Your Knowledge’, introducing students to some of the seminal scholarly research undertaken in the field ′Real World Challenges’ offering additional engaging practice-led examples to Case Studies in chapters and providing a scenario for students to analyse and reflect upon via questions A companion website (https://study.sagepub.com/farrell) offering a range of instructor and student support materials including PowerPoint slides, a testbank for instructors and quizzes for students
Download or read book Transfer Pricing written by Mukesh Butani and published by . This book was released on 2007 with total page 1312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reference guide to the Indian transfer pricing laws and method. The book provides comprehensive coverage and practical guidance on transfer pricing issues, including an analysis of the Indian legislation and transfer pricing methods; documentation requirements; a comparison of the Indian legislation with the OECD guidelines; tax planning techniques related to transfer pricing; discussions of the transfer pricing regime in Australia, Canada, China, France, Germany, Japan, Singapore, the United Kingdom and the United States. Furthermore, it contains brief overviews of the transfer pricing regime in 18 other countries; and the OECD transfer pricing guidelines for multinational enterprises and tax administrations (July 1995).
Download or read book The Oxford Handbook of International Business written by Alan M. Rugman and published by OUP Oxford. This book was released on 2010-08-26 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt: As globalization explodes, so has international business scholarship. This second edition of the Oxford Handbook of International Business synthesises all the relevant literature of the last 40 years in 28 original chapters by the world's most distinguished scholars. Reflecting the changes and development in the field since the first edition this new edition has a changed structure, all the chapters have been updated to take account of the latest scholarship, and five new chapters freshly written. The Handbook is divided into six major sections, providing comprehensive coverage of the following areas: · History and Theory of the Multinational Enterprise · The Political and Regulatory Environment · Strategy and International Management · Managing the MNE · Area Studies · Methodological Issues These state of the art literature reviews will be invaluable references for students in business schools, social sciences, law, and area studies.
Download or read book Handbook of Management Accounting Research written by Christopher S. Chapman and published by Elsevier. This book was released on 2011-09-14 with total page 745 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope
Download or read book Corporate Tax Evasion in a Globalized Enivronment written by Alexander Teepe and published by diplom.de. This book was released on 2007-02-13 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: There are only few results of empirical research about corporate tax evasion and avoidance in comparison to individual tax evasion. One reason is a lack of exact data. Moreover, due to the nature of tax non-compliance it is not easy to calculate its volume. There is set of empirical questions on which we can make progress, such as the determinants of corporate evasion, for example the impact of penalties on corporate tax directors in large enterprises or the size of a company and the owner structure. It is material for policymakers to know which characteristic of enterprises let us assume that a firm evades more or less and which circumstances enhance corporate tax evasion. We suggest that the developments in a more globalized world may change incentives for non-compliance of enterprises and change the options to evade taxes, in particular for import or export firms. The growing importance of transfer prices for tax directors of multinational enterprises may emphasize this assumption. But not only large multinational enterprises have options to evade taxes. Also smaller companies controlled by private owners can misstate import and export invoices in order to shift profits into low-tax countries or tax haven countries or build up capital in the informal economy. We analyze the existing basic theory and provide a critical discussion to it. And we survey the existing empirical literature about corporate tax evasion. Furthermore, we present the results of a corporate tax survey in China and Germany. By this survey related to import and export firms of all size, evidence is provided that there are remarkable incentives to evade taxes by manipulation of commercial invoices. We find that this type of tax evasion by importers and exporters is basically determined by the same effects as corporate tax compliance in general but there are in addition specific effects on compliance, such as effects by trading countries of the firms or by the supply chain. Finally, this paper presents various indications which imply the need of an international framework to analyze corporate tax compliance. Inhaltsverzeichnis:Table of Contents: Figures3 Tables4 ABSTRACT8 1.INTRODUCTION8 1.1DEFINITION CORPORATE TAX EVASION13 2.LITERATURE REVIEW OVER PREVIOUS STUDIES OF CORPORATE TAX NON-COMPLIANCE14 2.1THEORETICAL MODELS OF CORPORATE TAX EVASION14 2.1.1The TAG-model14 2.1.2Critical discussion of the TAG model18 2.1.3The TAG-model and [...]
