Title: Taxing multinationals
First published: 1998
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.
Subjects: International business enterprises, Taxation, Transfer pricing, Entreprises multinationales, Impôts, Prix de cession interne, Internationale ondernemingen, Vennootschapsbelasting, Transferprijzen, Multinationales Unternehmen, Steuerrecht, Verrechnungspreis, Corporations, taxation
Places: North America
LC classification: HD2753.N55 E34 1998