{"product_id":"taxing-multinationals-1","title":"Taxing Multinationals","description":"\u003cp\u003eGovernments face complex problems in taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trade flows and critically affect national tax revenues. However, their values - transfer prices - are set typically inside the multinationals. As a result, governments have established complicated rules based on the arm's length standard to discourage transfer price manipulation.\u003c\/p\u003e\n\u003cp\u003eThis 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 thorough 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.\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003eTaxing Multinationals\u003c\/em\u003e should be of interest to practitioners, researchers, and policy makers who deal with multinational enterprises, international taxation, and intrafirm transactions.\u003c\/p\u003e\n","brand":"By Lorraine Eden","offers":[{"title":"Default Title","offer_id":43575866753206,"sku":"9781442680371","price":180.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0251\/4980\/0541\/files\/9781442680371_05ecc8c7-1a94-4796-ad63-a9df9ce55648.jpg?v=1727467193","url":"https:\/\/combined-academic.myshopify.com\/products\/taxing-multinationals-1","provider":"Combined Academic Publishers - Mare Nostrum Group","version":"1.0","type":"link"}