Taxing multinationals
Subtitle: transfer pricing and corporate income taxation in North America
By: Lorraine Eden.
Publisher: University of Toronto Press
Published: 1998
Place of publication: Toronto; Buffalo
Language: eng
Number of pages: 757
Subjects: International business enterprises -- Taxation -- North America.; Transfer pricing -- Taxation -- North America.
Description: This book draws on the fields of international business, economics, accounting, law, and public policy as they pertain to transfer pricing. It includes a state-of-the-art review of the economic theory of transfer pricing; an international business approach to multinationals and intrafirm trade in North America; complete outlines of the corporate income tax laws and regulations in Canada, the United States, and Mexico as they apply to transfer pricing; a through discussion of the roles of the U.S.

Treasury and the OECD in developing the arm's length standard; summaries of key transfer pricing court cases; samples of accounting practices and problems: and a critical look at the current tax issues and public policy proposals in regard to taxing multinationals in the twenty-first century. Taxing Multinationals will be of interest to practitioners, researchers, and policy makers who deal with multinational enterprises, international taxation, and intrafirm transactions.
Notes: Includes bibliographical references (p. [705]-735) and indexes.