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» Critical Concerns in Transfer Pricing and Practice
Book flyer
MS Word
International
MS Word
Critical Concerns in Transfer Pricing and Practice
Wagdy M. Abdallah
ISBN:
1-56720-561-5
ISBN-13:
978-1-56720-561-9
DOI:
DOI:10.1336/1567205615
272 pages
Praeger Publishers
Publication:
7/30/2004
List Price:
$102.95
(
UK Sterling Price: £71.95
)
Availability:
In Stock
Media Type:
Hardcover
Trim Size:
6 1/8 x 9 1/4
Subjects:
Business
»
Accounting & Taxation
Business
»
International Business
Description:
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.
Table of Contents:
Tables and Figures
Introduction
Transfer Pricing Critical Issues in General
Transfer Pricing Crisis
Corporate Goals of Transfer Pricing Policies
Methods for Pricing the Transferred Goods or Services
Management Accounting and Transfer Pricing
Management Accountants and Transfer Pricing
Transfer Pricing and Performance Evaluation of Foreign Subsidiary Managers
E-Commerce and Intangible Assets
E-Commerce and Transfer Pricing in the 21st Century
Intangible Assets and International Taxation
Tax Regulations and Practices of Transfer Pricing in Selected Countries
The Arm's-Length Price and Advance Pricing Agreement Programs in Selected Countries
Documentation and Penalties in Selected Countries
Looking Ahead
The Future Global Trend of Transfer Pricing
Index
About the Author:
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).
LCC Class:
658
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