[Read download] Transfer Pricing and Corporate Taxation: Problems, Practical Implications and Proposed Solutions






#1666413 in eBooks 2008-10-11 2008-10-11File Name: B001VNC9FE

From the reviews:ldquo;The book of Elizabeth King is written for the benefit of tax practitioners. The focus is on the various transfer pricing cases. The case studies reflect in particular the US views as for example the FIN 48 specifications. We recommend this book to tax advisors and inhouse taNational tax authorities individually determine multinational ?rmsrsquo; country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies. These methodologies are founded on basic assumptions about market structure and ?rm behavior that are rarely empirically valid. Moreover, for the most part, the transfer pricing methodologies now in vogue were developed before the Internet became a dominant factor in the world economy, and hedge and private equity funds trans...


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