Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America

Lorraine Eden

Published by University of Toronto Press 1998

Taxing Multinationals

Transfer Pricing and Corporate Income Taxation in North America

Lorraine Eden

https://doi.org/10.3138/9781442680371

Overview
Contents

About this book

Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.

Author / Editor information

Eden Lorraine :

Lorraine Eden is Associate Professor, Department of Management, Texas A&M University. She is general editor of Multinationals in North America.

Topics

Frontmatter Publicly Available Download PDF	i
Contents Publicly Available Download PDF	vii
Preface Requires Authentication Unlicensed Licensed Download PDF	xi
Part I. The Rules of the Game
1. Taxing Multinationals: An Introduction to the Issues Requires Authentication Unlicensed Licensed Download PDF	3
2. The International Tax Transfer Pricing Regime Requires Authentication Unlicensed Licensed Download PDF	63
Part II. Multinationals and Intrafirm Trade
3. The Multinational Enterprise as an Integrated Business Requires Authentication Unlicensed Licensed Download PDF	125
4. Multinationals and Intrafirm Trade in North America Requires Authentication Unlicensed Licensed Download PDF	174
Part III. Transfer Pricing and Taxation
5. The Simple Analytics of Transfer Pricing Requires Authentication Unlicensed Licensed Download PDF	211
6. Taxing Multinationals in Theory Requires Authentication Unlicensed Licensed Download PDF	279
7. Taxing Multinationals in Practice Requires Authentication Unlicensed Licensed Download PDF	320
Part IV. The Rules of the Game in North America
8. The U.S. Tax Transfer Pricing Regulations. Part I: Rules Requires Authentication Unlicensed Licensed Download PDF	383
9. The U.S. Tax Transfer Pricing Regulations. Part II: Procedures Requires Authentication Unlicensed Licensed Download PDF	454
10. The Canadian Tax Transfer Pricing Regulations Requires Authentication Unlicensed Licensed Download PDF	483
11. Transfer Pricing and the Tax Courts Requires Authentication Unlicensed Licensed Download PDF	525
Part V. Reforming the Rules of the Game
12. Reforming the International Tax Transfer Pricing Regime. Part I: Principles and Norms Requires Authentication Unlicensed Licensed Download PDF	549
13. Reforming the Tax Transfer Pricing Regime. Part II: Rules and Procedures Requires Authentication Unlicensed Licensed Download PDF	584
14. Conclusions and Policy Recommendations Requires Authentication Unlicensed Licensed Download PDF	634
Notes Requires Authentication Unlicensed Licensed Download PDF	653
Glossary of Economic and Accounting Terms Requires Authentication Unlicensed Licensed Download PDF	697
Bibliography Requires Authentication Unlicensed Licensed Download PDF	705
Author Index Requires Authentication Unlicensed Licensed Download PDF	737
Subject Index Requires Authentication Unlicensed Licensed Download PDF	743

Language: English
Publisher: University of Toronto Press
Audience: College/higher education;Professional and scholarly;
Pages
- Main content: 856

eBook

Published: March 2, 1998
ISBN: 9781442680371