Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions

by Elizabeth King

Book Overview

National tax authorities individually determine multinational ?rms' country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies. These methodologies are founded on basic assumptions about market structure and ?rm behavior that are rarely empirically valid. Moreover, for the most part, the transfer pricing methodologies now in vogue were developed before the Internet became a dominant factor in the world economy,...

• Format: Paperback
• Language: English
• ISBN: 144192678X
• ISBN13: 9781441926784
• Release Date: October 2010
• Publisher: Springer
• Length: 194 Pages
• Weight: 0.66 lbs.
• Dimensions: 0.6" x 6.1" x 9.0"