• Anglický jazyk

Exploring Transfer Pricing of Multinational Corporations

Autor: Patrick Ofei

In a global economy, the role of governments in matters relating to international taxation is to ensure that taxable profits of multinational corporations are not artificially shifted out of their jurisdictions. Thus, the tax base reported by multinational... Viac o knihe

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O knihe

In a global economy, the role of governments in matters relating to international taxation is to ensure that taxable profits of multinational corporations are not artificially shifted out of their jurisdictions. Thus, the tax base reported by multinational corporations should reflect the economic activity undertaken in their respective countries. The purpose of this book is to analyze the state of transfer pricing activity in the U.S, explore the factors that influence multinational corporations in the U.S. to engage in transfer pricing practices and the impact of transfer pricing on government revenue. This book is of utmost importance from the perspective of a country seeking to achieve a balance between revenue generation to fund developments and a tax administration that promotes foreign and domestic investments. The book provides a rational basis for policy development; and a reference framework for government officials, multinational corporations, business, finance, economics, accounting, taxation and law students, and practitioners.

  • Vydavateľstvo: LAP Lambert Academic Publishing
  • Rok vydania: 2018
  • Formát: Paperback
  • Rozmer: 220 x 150 mm
  • Jazyk: Anglický jazyk
  • ISBN: 9786138345404

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