Separate Accounting or Unitary Apportionment? : The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative - Livro de bolso
2011, ISBN: 3844100148
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Separate Accounting or Unitary Apportionment? - The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative - Livro de bolso
2011, ISBN: 9783844100143
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Separate Accounting or Unitary Apportionment?: The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative - Livro de bolso
2011, ISBN: 3844100148
[EAN: 9783844100143], Neubuch, [PU: Josef Eul Verlag GmbH], Books
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Separate Accounting or Unitary Apportionment? : The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative - Livro de bolso
2011, ISBN: 3844100148
[EAN: 9783844100143], Neubuch, [PU: Josef Eul Verlag Gmbh], nach der Bestellung gedruckt Neuware - Printed after ordering - One field where the implications of the omnipresent globalizati… mais…
2001, ISBN: 9783844100143
One field where the implications of the omnipresent globalization and hereby initiated new forms of cross-border business activity are exceptionally profound is the income taxation of mul… mais…
Separate Accounting or Unitary Apportionment? - The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative - Livro de bolso
2011
ISBN: 9783844100143
[ED: Taschenbuch], [PU: Josef Eul Verlag], DE, [SC: 2.20], Neuware, gewerbliches Angebot, 210x148 mm, 264, [GW: 417g], Banküberweisung, Offene Rechnung, Kreditkarte, PayPal, Offene Rechnu… mais…
Separate Accounting or Unitary Apportionment?: The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative - Livro de bolso
2011, ISBN: 3844100148
[EAN: 9783844100143], Neubuch, [PU: Josef Eul Verlag GmbH], Books
2011, ISBN: 9783844100143
The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative, Buch, Softcover, [PU: Josef Eul Verl… mais…
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Dados detalhados do livro - Separate Accounting or Unitary Apportionment?
EAN (ISBN-13): 9783844100143
ISBN (ISBN-10): 3844100148
Livro de bolso
Ano de publicação: 2011
Editor/Editora: Josef Eul Verlag
288 Páginas
Peso: 0,419 kg
Língua: eng/Englisch
Livro na base de dados desde 2011-05-30T14:10:01+01:00 (Lisbon)
Página de detalhes modificada pela última vez em 2023-09-26T10:23:46+01:00 (Lisbon)
Número ISBN/EAN: 9783844100143
Número ISBN - Ortografia alternativa:
3-8441-0014-8, 978-3-8441-0014-3
Ortografia alternativa e termos de pesquisa relacionados:
Autor do livro: sommer, aries judas, christoph
Título do livro: general analysis, wirtschaft recht, appo, alternative wirtschaft, steuer und wirtschaft, enterprise, fairy, pricing and equilibrium
Dados da editora
Autor: Christoph Sommer
Título: Steuer, Wirtschaft und Recht; Separate Accounting or Unitary Apportionment? - The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative
Editora: Josef Eul Verlag
264 Páginas
Ano de publicação: 2011-01-04
Peso: 0,417 kg
Língua: Inglês
58,00 € (DE)
59,70 € (AT)
96,00 CHF (CH)
Not available, publisher indicates OP
BC; PB; Hardcover, Softcover / Wirtschaft/Betriebswirtschaft; Betriebswirtschaft und Management; Bilanzierung; Separate Accounting; Multinational Enterprises; European Union; Unitary Apportionment; Company Taxation
One field where the implications of the omnipresent globalization and hereby initiated new forms of cross-border business activity are exceptionally profound is the income taxation of multinational enterprises. The contemporary worldwide norm, which was adopted in the 1930s, is the separate accounting method. Despite its longevity as the preferred means for the taxation of multinational enterprises, the erosion of tax revenues from alleged transfer price manipulations by firms has goaded public discussion on whether or not the separate accounting method is still a satisfactory solution to the problem of international income taxation. Particularly the European Commission’s study “Company Taxation in the Internal Market” and its suggestion to replace separate accounting with unitary apportionment in the European Union has strongly accelerated the debate about the future of group taxation. In the present treatise, both abovementioned taxation concepts are elucidated as well as qualitatively and quantitatively reviewed against the background of the economic rationale for the multinational enterprise, the way it generates income and the management of its internal affairs. The highlight of this treatise is the general equilibrium model of firm behavior under unitary apportionment, which is, as will be seen, in several important respects more powerful than the usual partial equilibrium treatment of the formulary approach. The presented model, therefore, provides considerable insights regarding the tax incidence and induced real-economic distortions under unitary apportionment. Above all, this model will allow policy-makers and tax authorities to make reasonable estimates concerning potential alterations in tax revenues collected if separate accounting was replaced by unitary apportionment in the future.< Para arquivar...