Taxing Multinationals : Transfer Pricing and Corporate Income Taxation in North America.
Governments 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,...
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Full text (MCPHS users only) |
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| Format: | Electronic eBook |
| Language: | English |
| Published: |
University of Toronto Press
1998
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| Subjects: | |
| Local Note: | ProQuest Ebook Central |
