The Resource Transfer-price rules on the sale of tangible goods between related multinational corporations
Transfer-price rules on the sale of tangible goods between related multinational corporations
Resource Information
The item Transfer-price rules on the sale of tangible goods between related multinational corporations 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 Transfer-price rules on the sale of tangible goods between related multinational corporations 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
- Facts: Selco, a corporation in host country H, is in the business of manufacturing and selling specialty chemicals throughout the world. Selco owns 100 percent of the stock of Subco, a corporation in foreign country F for the purpose of marketing Selco products outside country H. The rate of tax on the sale of goods sold by a country H corporation is higher than worldwide tax rates generally. Selco sells its products to Subco at a price equal to cost plus 6 percent; Subco thereafter resells Subco chemicals in the worldwide market at its invoice cost plus 50 percent. Question: To what extent will country H require a redetermination and reallocation of the profits realized on the sale of Selco chemicals to Subco?
- Contents
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- Belgium p. 3; Canada p. 4-5; Denmark p. 6-7; France p. 8-10; Germany p. 11-13; Ireland p. 14-16; Italy p. 17-18; Japan p. 19-20; Netherlands p. 21-23; UK p. 24-26; USA p. 27-31
- Label
- Transfer-price rules on the sale of tangible goods between related multinational corporations
- Title
- Transfer-price rules on the sale of tangible goods between related multinational corporations
- Summary
- Facts: Selco, a corporation in host country H, is in the business of manufacturing and selling specialty chemicals throughout the world. Selco owns 100 percent of the stock of Subco, a corporation in foreign country F for the purpose of marketing Selco products outside country H. The rate of tax on the sale of goods sold by a country H corporation is higher than worldwide tax rates generally. Selco sells its products to Subco at a price equal to cost plus 6 percent; Subco thereafter resells Subco chemicals in the worldwide market at its invoice cost plus 50 percent. Question: To what extent will country H require a redetermination and reallocation of the profits realized on the sale of Selco chemicals to Subco?
- Citation source
- In: Tax Management international forum. - London. - Vol. 1 (1980), no. 2 ; p. 1-31
- http://library.link/vocab/creatorName
- Malherbe, J.
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- allocation of profits
- Label
- Transfer-price rules on the sale of tangible goods between related multinational corporations
- Contents
- Belgium p. 3; Canada p. 4-5; Denmark p. 6-7; France p. 8-10; Germany p. 11-13; Ireland p. 14-16; Italy p. 17-18; Japan p. 19-20; Netherlands p. 21-23; UK p. 24-26; USA p. 27-31
- Label
- Transfer-price rules on the sale of tangible goods between related multinational corporations
- Contents
- Belgium p. 3; Canada p. 4-5; Denmark p. 6-7; France p. 8-10; Germany p. 11-13; Ireland p. 14-16; Italy p. 17-18; Japan p. 19-20; Netherlands p. 21-23; UK p. 24-26; USA p. 27-31
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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/Transfer-price-rules-on-the-sale-of-tangible/J0tQ7EWSVmg/" 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/Transfer-price-rules-on-the-sale-of-tangible/J0tQ7EWSVmg/">Transfer-price rules on the sale of tangible goods between related multinational corporations</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="https://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/Transfer-price-rules-on-the-sale-of-tangible/J0tQ7EWSVmg/" 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/Transfer-price-rules-on-the-sale-of-tangible/J0tQ7EWSVmg/">Transfer-price rules on the sale of tangible goods between related multinational corporations</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
