TITLE

TRANSFER PRICING: A Truly Global Concern

AUTHOR(S)
Felgran, Steven D.; Yamada, Mito
PUB. DATE
November 2001
SOURCE
Financial Executive;Nov2001, Vol. 17 Issue 8, p21
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses issues related to transfer pricing. In both the U.S and in parties to the Organization for Economic Cooperation and Development (OECD), related-party transactions that don't conform to "arm's length" standards may be subject to taxes and penalties. Several nations have stepped up enforcement efforts, and the authors describe developments in the U.K., Canada, Germany, and Japan. They also discuss issues arising from the advent of the euro as a common currency among several European nations.
ACCESSION #
11863086

 

Related Articles

  • A GLIMMER OF HOPE. SHANKARAN, SANJIV // Business Today;3/17/2013, Vol. 22 Issue 6, p107 

    The article focuses on the Advance Pricing agreement (APA) which can help to solve the disputes between multinational companies and their Indian units regarding transfer pricing rules. It discusses transfer pricing and also reflects on its effect on a company's tax liability. It mentions that...

  • RESOLVING TRANSFER PRICING DISPUTES. Wrappe, Steven C.; Dougherty, James A.; Hill, Cherie A. // Corporate Business Taxation Monthly;Jul2000, Vol. 1 Issue 10, p16 

    Discusses procedural strategies available in the U.S. to resolve problems related to the taxation of transfer pricing by multinational corporations. Background on transfer pricing disputes in the U.S.; Information on alternatives for resolving transfer pricing disputes; Details on the advance...

  • Advance Pricing Agreements - A Strategic Tool in Global Transfer Pricing Management. Canale, David J.; Wrappe, Steven C. // Tax Executive;May/Jun2008, Vol. 60 Issue 3, p193 

    The article focuses on the Advance Pricing Agreements (APA) program of the U.S. Internal Revenue Service (IRS). The program was created in March 1991 to prevent transfer pricing contentions by drafting a concession with taxpayers. The benefits of APA is the assurance of tax treatments including...

  • What Does the New IRS Transfer Pricing Audit Road map Mean for Multinationals? McClure, James Harold // Financial Executive;Spring2014, Vol. 30 Issue 2, p88 

    The article discusses the U.S. Internal Revenue Service's (IRS') guidance on transfer pricing released in February of 2014 and its significance for international business enterprises. Consideration is given to each of the three phases covered in the guidance including the planning stage in which...

  • Transfer pricing transactions face greater IRS scrutiny. Thomas, Mary K. // Fort Worth Business Press;11/2/2009, Vol. 25 Issue 40, p15 

    The article focuses on transfer pricing transactions being examined by the U.S. Internal Revenue Service (IRS). The IRS has released enforcement initiative to examine potential abuses associated with international activity which includes coverage of complex international transactions and...

  • Tax Control of Transfer Pricing. BEZRUKOV, Gennady G.; KOZYREV, Artyom V. // Upravlenec;2015, Issue 1, p28 

    The paper provides the results of the analysis of transfer pricing development in the world practice. The stages of formation of transfer pricing in the Russian Federation including amendments to the Tax Code of the Russian Federation in 2011 are considered. The authors highlight the role of tax...

  • Getting a fair share of MNE tax pie. Nash, John // Chartered Accountants Journal;Dec2005, Vol. 84 Issue 11, p58 

    The article presents information related to Inland Revenue from multinational enterprises (MNEs). Over two-thirds of world trade involves MNEs. Tax authorities around the world are implementing and updating their rules and regulations on international transactions as well as increasing their...

  • Don't get caught out. Maas, Robert // Accountancy;Oct99, Vol. 124 Issue 1274, p102 

    One of the biggest changes that corporation tax self-assessment has brought about is the new set of rules governing transfer pricing. Before July 1, 1999 a company had no transfer pricing obligations, the Board of Inland Revenue had to direct that an arm's length price should be substituted for...

  • The U.S. tax man came, but very few listened. Marquez, Carlos // Caribbean Business;11/30/2006, Vol. 34 Issue 47, p2 

    The article reports on the panel discussion with the U.S. Internal Revenue Service organized by the Alliance for Tax, Legal and Accounting Seminars in Puerto Rico in November 2006. The agency has publicly presented its stance and audits concerning the tax behavior of major multinational...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics