{"product_id":"taxing-multinationals-lorraine-eden-9780802007766","title":"Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America","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\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\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\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Lorraine Eden\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 0802007767\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9780802007766\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e University of Toronto Press\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 04\/04\/1998\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 856\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 2.55lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.17h x 6.18w x 1.59d","brand":"Lorraine Eden","offers":[{"title":"Hardcover","offer_id":44072784298239,"sku":"9780802007766","price":237.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_cebd07b1-a9dc-4d6c-8ae7-b1fe4612e9a0.jpg?v=1685443937","url":"https:\/\/www.whiterainbookhouse.com\/products\/taxing-multinationals-lorraine-eden-9780802007766","provider":"WR Book House","version":"1.0","type":"link"}