Research Catalog

Title

Taxing multinationals : transfer pricing and corporate income taxation in North America / Lorraine Eden.

Author

Eden, Lorraine.

Publication

Toronto : University of Toronto Press, [1998], ©1998.

Items in the Library & Off-site

Details

Description

xvi, 757 pages : illustrations; 24 cm

Summary

• This book draws on the fields of international business, economics, accounting, law, and public policy as they pertain to transfer pricing. It includes a state-of-the-art review of the economic theory of transfer pricing; an international business approach to multinationals and intrafirm trade in North America; complete outlines of the corporate income tax laws and regulations in Canada, the United States, and Mexico as they apply to transfer pricing; a through discussion of the roles of the U.S.
• Treasury and the OECD in developing the arm's length standard; summaries of key transfer pricing court cases; samples of accounting practices and problems: and a critical look at the current tax issues and public policy proposals in regard to taxing multinationals in the twenty-first century. Taxing Multinationals will be of interest to practitioners, researchers, and policy makers who deal with multinational enterprises, international taxation, and intrafirm transactions.

Subject

• International business enterprises > Taxation > North America
• Transfer pricing > North America
• Entreprises multinationales > Impôts > Amérique du Nord
• Prix de cession interne > Amérique du Nord

Bibliography (note)

• Includes bibliographical references and indexes.

Contents

1. Taxing Multinationals: An Introduction to the Issues -- 2. The International Tax Transfer Pricing Regime -- 3. The Multinational Enterprise as an Integrated Business -- 4. Multinationals and Intrafirm Trade in North America -- 5. The Simple Analytics of Transfer Pricing -- 6. Taxing Multinationals in Theory -- 7. Taxing Multinationals in Practice -- 8. The U.S. Tax Transfer Pricing Regulations Part I: Rules -- 9. The U.S. Tax Transfer Pricing Regulations Part II: Procedures -- 10. The Canadian Tax Transfer Pricing Regulations -- 11. Transfer Pricing and the Tax Courts -- 12. Reforming the Tax Transfer Pricing Regime Part I: Principles and Norms -- 13. Reforming the Tax Transfer Pricing Regime Part II: Rules and Procedures -- 14. Conclusions and Policy Recommendations.

ISBN

0802007767

LCCN

cn 97931091

OCLC

• 39275979
• ocm39275979

Owning Institutions

Columbia University Libraries