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- Fundamentals of International Transfer Pricing in Law and Economics
- International Transfer Pricing Journal - All Articles
- Transfer pricing
- Why changing transfer pricing practices requires a proactive approach
Georgetown offers a Certificate program in the increasingly important field of international taxation. The Certificate is open to both U. The Certificate in International Taxation can also be completed entirely online. Georgetown is also authorized separately to deliver online education to students residing in California.
Fundamentals of International Transfer Pricing in Law and Economics
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors. Skip to main content Skip to table of contents. Advertisement Hide.
Eden is an expert in the field of International Transfer Pricing , which is the pricing of products that move between subunits of Multinational Enterprises MNEs. Eden has more than scholarly publications in the fields of international business, strategic management, international political economy and international economics. Taxing Multinationals , a seminal work in the field of transfer pricing, is a multidisciplinary study, which explains the basic motivations and structures of multinational enterprises, their trade patterns in the North American continent; introduces the fundamentals of corporate income taxation to build upon the concepts of international transfer pricing—including transfer pricing procedures in the United States and Canada, transfer pricing manipulation, and ways to effectively reform the tax transfer pricing policies. Eden served as a departmental editor from to for the Journal of International Business Studies , the top-ranking academic journal in the field of international business. She served as the journal's editor-in-chief from July to December Since , she has continued her involvement as a consulting editor. Carl Shoup.
International Transfer Pricing Journal - All Articles
Transfer prices are almost inevitably needed whenever a business is divided into more than one department or division. In accounting, many amounts can be legitimately calculated in a number of different ways and can be correctly represented by a number of different values. For example, both marginal and total absorption cost can simultaneously give the correct cost of production, but which version of cost you should use depends on what you are trying to do. Similarly, the basis on which fixed overheads are apportioned and absorbed into production can radically change perceived profitability. The danger is that decisions are often based on accounting figures, and if the figures themselves are somewhat arbitrary, so too will be the decisions based on them. You should, therefore, always be careful when using accounting information, not just because information could have been deliberately manipulated and presented in a way which misleads, but also because the information depends on the assumptions and the methodology used to create it.
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The taxation of multinational corporate groups has become a major concern in the academic and political debate on the fu. English Pages  Year This book offers a comprehensive analysis of the international law applicable to cyber operations, including a systemati. Is a State free to adopt measures to protect the public health of its citizens? If so, what are the limits, if any, to s. There are frequent claims that the international legal regulation of international law is uncertain, vague, ambiguous, o.
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Transfer Pricing Leader.
Why changing transfer pricing practices requires a proactive approach
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Свет от монитора Стратмора отбрасывал на них жутковатую тень. Сьюзан старалась держаться поближе к шефу на небольшой платформе с металлическими поручнями. По мере того как они удалялись от двери, свет становился все более тусклым, и вскоре они оказались в полной темноте.
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