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  1. Transfer pricing, tax havens and global governance
    Author: Bhat, Ganapati
    Published: 2009
    Publisher:  Dt. Inst. für Entwicklungspolitik, Bonn

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Signature:
    1 B 126918
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 258876
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9783889854551
    Series: Discussion paper / Deutsches Institut für Entwicklungspolitik ; 2009,7
    Subjects: Multinationales Unternehmen; Verrechnungspreis; Gewinnverlagerung; Steueroase; Steuererhebungsverfahren; Global Governance; Welt
    Scope: 32 S., graph. Darst.
  2. Transfer pricing, tax havens and global governance
    Author: Bhat, Ganapati
    Published: 2009
    Publisher:  DIE, Bonn

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  3. Transfer pricing, tax havens and global governance
    Author: Bhat, Ganapati
    Published: 2009

    Abstract: "Tax-motivated transfer pricing has attracted world attention owing to the existence of low-tax jurisdictions and the volume of the activities of multinational corporations (MNCs). MNCs have many instruments for shifting profits through... more

     

    Abstract: "Tax-motivated transfer pricing has attracted world attention owing to the existence of low-tax jurisdictions and the volume of the activities of multinational corporations (MNCs). MNCs have many instruments for shifting profits through transfer pricing, and tax havens provide ample opportunity for this. Tax havens pose the threat of capital flight and income shifting from high-tax countries. At present, there are two ways of tackling this problem: by applying the arm’s length principle to determine the tax payable by MNCs in a particular jurisdiction or by using a formula to allocate tax payable by MNCs between countries. Based on various studies conducted so far, this paper summarizes the advantages and disadvantages of these methods in solving the problem of profit-shifting by MNCs. The predicament is truly global in nature, and no single country or group of countries can hope to resolve it. It is high time a global institution was set up to calculate MNCs’ worldwide income and

     
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  4. Transfer pricing, tax havens and global governance
    Author: Bhat, Ganapati
    Published: 2009
    Publisher:  Dt. Inst. für Entwicklungspolitik, Bonn

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9783889854551
    Series: Discussion paper / Deutsches Institut für Entwicklungspolitik ; 2009,7
    Subjects: Multinationales Unternehmen; Verrechnungspreis; Gewinnverlagerung; Steueroase; Steuererhebungsverfahren; Global Governance; Welt
    Scope: 32 S., graph. Darst.