Transfer pricing and corporate taxation
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Transfer pricing and corporate taxation
Transfer pricing and corporate taxation
Transfer Pricing and Corporate TaxationElizabeth KingTransfer Pricing and Corporate TaxationProblems, Practical Implications and Proposed Solutions0 S Transfer pricing and corporate taxationSpringerElizabeth KingBeecher Consulting. LLC9 Beecher Road Brookline. MA 02445 USAwww.beecherconsultinggroup.comISBN: 978-0-387-78182-2 e-ISBN: 978-0-387-78183-9DOI: 10.1007/978-0-387-78183-9Library of Congress Control Number: 2008937177©■ Springer Science+Business Media. LLC 2(XWAll rights reserve Transfer pricing and corporate taxationd. This work may not be translated or copied in whole or in part without the written permission of the publisher (Springer Scicncc+Busincss Media, LLCTransfer pricing and corporate taxation
, 233 Spring Street, New York, NY HMM3, USA), except for brief excerpts in connection with reviews or scholarly analysis. Use in connection with any fTransfer Pricing and Corporate TaxationElizabeth KingTransfer Pricing and Corporate TaxationProblems, Practical Implications and Proposed Solutions0 S Transfer pricing and corporate taxationeloped is forbidden.The use in this publication of trade names, trademarks, service marks, and similar terms, even if they arc not identified as such, is not to be taken as an expression of opinion as to whether or not they are subject to proprietary rights.Printed on acid-free paperspringcr.comFor Transfer pricing and corporate taxationElla, an extraordinary person and a wonderful daughterAcknowledgementsIhave worked with many people—clients, attorneys and international examiners, feTransfer pricing and corporate taxation
llow transfer pricing economists and others—over the years, all of whom have contributed greatly to my understanding of the issues addressed in this bTransfer Pricing and Corporate TaxationElizabeth KingTransfer Pricing and Corporate TaxationProblems, Practical Implications and Proposed Solutions0 S Transfer pricing and corporate taxationo thank several people for their extremely helpful and insightful comments on this manuscript. Confidentiality constraints prevent me from mentioning anyone by name. Finally, my profound thanks to Marianne Burge, in memoriam. for her mentoring and personal friendship.USAElizabeth KingviiContents1Int Transfer pricing and corporate taxationroduction ...................................................... 1Part I Economic and Accounting Rates and Concepts ShouldNot be Conflated2Economic vsTransfer pricing and corporate taxation
. Accounting Profit Rates............................... 73Overview and Critique of Existing Transfer Pricing Methods........ II3.1Comparable Profits Transfer Pricing and Corporate TaxationElizabeth KingTransfer Pricing and Corporate TaxationProblems, Practical Implications and Proposed Solutions0 S Transfer pricing and corporate taxationplied........... 143.1.3Underlying Economic Rationale......................... 143.1.4Critique of Economic Reasoning........................ 15Transfer Pricing and Corporate TaxationElizabeth KingTransfer Pricing and Corporate TaxationProblems, Practical Implications and Proposed Solutions0 SGọi ngay
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