Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions by Elizabeth King
English | 14 Oct. 2008 | ISBN: 038778182X | 198 Pages | PDF | 2 MB
English | 14 Oct. 2008 | ISBN: 038778182X | 198 Pages | PDF | 2 MB
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.