haku: @journal_id 571 / yhteensä: 1184
viite: 454 / 1184
| Tekijä: | Elliott, J. Emmanual, C. |
| Otsikko: | International transfer pricing: searching for patterns |
| Lehti: | European Management Journal
2000 : APR, VOL. 18:2, p. 216-222 |
| Asiasana: | MANAGEMENT INTERNATIONAL PRICING |
| Kieli: | eng |
| Tiivistelmä: | International transfer pricing is pervasive in that it can apply to all manner of goods, services, finance and intangible assets which flow between members of a group located in different parts of the world. Fiscal authorities in many countries are modernising their legislation to ensure they collect a fair amount of corporate tax revenue from companies operating within their jurisdiction. However, draconian tax rules may adversely affect world trade and reduce foreign direct investment. |
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