9780243012510 - present law and certain issues relating to transfer pricing (code section 482): scheduled for hearings before the subcommittee on oversight of the ... on july 10 and 12, 1990 (classic reprint) de taxation, u. s. joint committee on (3 resultados)
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Paperback. Condición: New. Print on Demand. This thought-provoking book delves into the complexities of transfer pricing, a practice employed by multinational corporations to allocate income and expenses between their global entities. The author examines how companies can manipulate transfer prices to reduce their overall tax bu…rden, leading to concerns about tax avoidance and potentially unfair competition. The book explores the historical and theoretical foundations of transfer pricing, shedding light on its evolution and the motivations behind its use. It analyzes various methods for determining appropriate transfer prices, highlighting their strengths and limitations. Furthermore, the author discusses the challenges faced by tax authorities in regulating transfer pricing and the potential economic consequences of its misuse. This book provides valuable insights for professionals in international taxation, corporate finance, and policymakers seeking a comprehensive understanding of transfer pricing practices and their implications. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item.
