Critical Concerns in Transfer Pricing and Practice

AvWagdy M. Abdallah

Inbunden, Engelska, 2004

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Beskrivning

For multinational corporations (MNCs), there is arguably no more important operational function that affects all areas of manufacturing, marketing, management, and finance as international transfer pricing—the practicing of supplying products or services across borders from one part of the organization to another. Its complexity is compounded by the impact of e-commerce, speeding the flow of goods and services; intangible assets, such as intellectual property, whose value is difficult to quantify; and the activites of policymakers around the world to update their tax laws and regulations, in efforts to close loopholes that have historically encouraged tax avoidance.In Critical Concerns in Transfer Pricing Policy and Practice, Wagdy Abdallah provides an in-depth overview of these recent trends and developments, and considers their implications for the management of MNCs. In particular, he discusses methods for pricing transferred goods and services in the e-commerce era and analyzes the most recent regulation reforms in such countries as Germany, Mexico, Japan, Canada, the United Kingdom, the United States, and the Netherlands. Anticipating increased scrutiny of MNC transfer pricing practices from governments and other external stakeholders, Abdallah outlines a set of practical recommendations for creating a successful transfer pricing system that maximizes value for the company while remaining sensitive to local policies in all of the countries in which it operates.

Produktinformation

Utgivningsdatum:2004-07-30
Mått:156 x 235 x 21 mm
Vikt:567 g
Format:Inbunden
Språk:Engelska
Antal sidor:272
Förlag:Bloomsbury Publishing Plc
ISBN:9781567205619

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WAGDY M. ABDALLAH is Associate Professor of Accounting at Seton Hall University, where he specializes in international accounting and various aspects of doing business in the Middle East. He is the author of the Greenwood titles International Transfer Pricing Policies (1989) and Managing Multinationals in the Middle East (2000).

Innehållsförteckning

Tables and FiguresIntroductionTransfer Pricing Critical Issues in GeneralTransfer Pricing CrisisCorporate Goals of Transfer Pricing PoliciesMethods for Pricing the Transferred Goods or ServicesManagement Accounting and Transfer PricingManagement Accountants and Transfer PricingTransfer Pricing and Performance Evaluation of Foreign Subsidiary ManagersE-Commerce and Intangible AssetsE-Commerce and Transfer Pricing in the 21st CenturyIntangible Assets and International TaxationTax Regulations and Practices of Transfer Pricing in Selected CountriesThe Arm's-Length Price and Advance Pricing Agreement Programs in Selected CountriesDocumentation and Penalties in Selected CountriesLooking AheadThe Future Global Trend of Transfer PricingIndex

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