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    Transfer Pricing and Corporate Taxation [Repost]

    Posted By: Free butterfly
    Transfer Pricing and Corporate Taxation [Repost]

    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

    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.