The Resource An exploratory study of transfer pricing practices by multinationals with international affiliates
An exploratory study of transfer pricing practices by multinationals with international affiliates
Resource Information
The item An exploratory study of transfer pricing practices by multinationals with international affiliates represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item An exploratory study of transfer pricing practices by multinationals with international affiliates represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article compares US multinationals' practices towards international transfer pricing (ITP) for transactions with their affiliates in the People's Republic of China (a developing Asian country) and the United Kingdom (a developed European country)and provides empirical evidence on the methods of ITP practices. Empirical evidence suggests that market price (without any adjustment) and full cost plus are the most commonly used ITP methods
- Language
- eng
- Label
- An exploratory study of transfer pricing practices by multinationals with international affiliates
- Title
- An exploratory study of transfer pricing practices by multinationals with international affiliates
- Language
- eng
- Summary
- This article compares US multinationals' practices towards international transfer pricing (ITP) for transactions with their affiliates in the People's Republic of China (a developing Asian country) and the United Kingdom (a developed European country)and provides empirical evidence on the methods of ITP practices. Empirical evidence suggests that market price (without any adjustment) and full cost plus are the most commonly used ITP methods
- Citation source
- In: International tax journal. - Chicago. - Vol. 31 (2005),
- http://library.link/vocab/creatorName
-
- Ho, D.H.K
- Lau, P.T.Y
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- fair market value
- cost plus method
- Label
- An exploratory study of transfer pricing practices by multinationals with international affiliates
- Label
- An exploratory study of transfer pricing practices by multinationals with international affiliates
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/An-exploratory-study-of-transfer-pricing/jScxbDfuryI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-exploratory-study-of-transfer-pricing/jScxbDfuryI/">An exploratory study of transfer pricing practices by multinationals with international affiliates</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/An-exploratory-study-of-transfer-pricing/jScxbDfuryI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/An-exploratory-study-of-transfer-pricing/jScxbDfuryI/">An exploratory study of transfer pricing practices by multinationals with international affiliates</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
