Overview

For multinational corporations (MNCs), there is arguably no more important operational function that affects all areas of manufacturing, marketing, management, and finance as international transfer pricing—the practicing of supplying products or services across borders from one part of the organization to another. Its complexity is compounded by the impact of e-commerce, speeding the flow of goods and services; intangible assets, such as intellectual property, whose value is difficult to quantify; and the activites of policymakers around the world to update their tax laws and regulations, in efforts to close loopholes that have historically encouraged tax avoidance. In Critical Concerns in Transfer Pricing Policy and Practice, Wagdy Abdallah provides an in-depth overview of these recent trends and developments, and considers their implications for the management of MNCs. In particular, he discusses methods for pricing transferred goods and services in the e-commerce era and analyzes the most recent regulation reforms in such countries as Germany, Mexico, Japan, Canada, the United Kingdom, the United States, and the Netherlands. Anticipating increased scrutiny of MNC transfer pricing practices from governments and other external stakeholders, Abdallah outlines a set of practical recommendations for creating a successful transfer pricing system that maximizes value for the company while remaining sensitive to local policies in all of the countries in which it operates.

Full Product Details

Author:   Wagdy M. Abdallah
Publisher:   Bloomsbury Publishing Plc
Imprint:   Praeger Publishers Inc
Dimensions:   Width: 15.60cm , Height: 1.90cm , Length: 23.50cm
Weight:   0.567kg
ISBN:  

9781567205619

ISBN 10:   1567205615
Pages:   272
Publication Date:   30 July 2004
Recommended Age:   From 7 to 17 years
Audience:   General/trade ,  Professional and scholarly ,  College/higher education ,  General ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   Manufactured on demand  
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Table of Contents

Tables and Figures Introduction Transfer Pricing Critical Issues in General Transfer Pricing Crisis Corporate Goals of Transfer Pricing Policies Methods for Pricing the Transferred Goods or Services Management Accounting and Transfer Pricing Management Accountants and Transfer Pricing Transfer Pricing and Performance Evaluation of Foreign Subsidiary Managers E-Commerce and Intangible Assets E-Commerce and Transfer Pricing in the 21st Century Intangible Assets and International Taxation Tax Regulations and Practices of Transfer Pricing in Selected Countries The Arm's-Length Price and Advance Pricing Agreement Programs in Selected Countries Documentation and Penalties in Selected Countries Looking Ahead The Future Global Trend of Transfer Pricing Index

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Author Information

WAGDY M. ABDALLAH is Associate Professor of Accounting at Seton Hall University, where he specializes in international accounting and various aspects of doing business in the Middle East. He is the author of the Greenwood titles International Transfer Pricing Policies (1989) and Managing Multinationals in the Middle East (2000).

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