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Current trends and corporate cases in transfer pricing / Roger Y.W. Tang in conjunction with the IMA Foundation for Applied Research, Inc., Institute of Management Accountants.
Lippincott Library HD62.45 .T358 2002
Available
- Format:
- Book
- Author/Creator:
- Tang, Roger Y. W.
- Language:
- English
- Subjects (All):
- Transfer pricing--Case studies.
- Transfer pricing.
- Transfer pricing--Law and legislation.
- Transfer pricing--Taxation--Law and legislation.
- International business enterprises--Taxation--Case studies.
- International business enterprises.
- International business enterprises--Taxation--Law and legislation.
- Intra-firm trade.
- Comparative law.
- International business enterprises--Taxation.
- Genre:
- Case studies.
- Physical Description:
- xix, 177 pages : illustrations ; 25 cm
- Place of Publication:
- Westport, Conn. : Quorum Books, 2002.
- Contents:
- 1 Global Business Environment and Transfer Pricing 1
- Environmental Changes and Their Impact on Intrafirm Trade and Transfer Pricing 5
- Research Questions and Study Objectives 19
- Some Conceptual Frameworks for Corporate Transfer Pricing 20
- Methodologies and Research Instruments 24
- 2 Major Findings from the Questionnaire Survey 31
- Profile of the Respondent Firms 32
- Transfer Pricing Methods 32
- Environmental Variables of International Transfer Pricing 34
- Systems Objectives, Policy Authority, and Financial Performance Measures 40
- 3 The Whirlpool Corporation Case 47
- Corporate Vision, Goals, and Strategies 50
- Transfer Pricing Practices 54
- Income Taxes and Tax Planning Strategies 58
- Balanced Scorecard and Performance Measurement System 61
- The Future 63
- 4 The Dow Chemical Company Case 71
- Dow's Industry Segments and Businesses 74
- Corporate Vision, Goals, and Strategies 76
- Transfer Pricing Practices 80
- Provision for Income Taxes and Effective Tax Rate 82
- The Dow Scorecard and Performance Measures 82
- The Future 85
- 5 The Guidant Corporation Case 91
- Corporate Mission, Goals, and Strategies 94
- Segment Data and International Operations 97
- Intercompany Transactions and Transfer Pricing System 98
- Income Taxes and Tax Planning Issues 102
- The Future 104
- 6 The Masco Corporation Case 109
- Corporate Organizational Structure, Vision, and Strategies 113
- Transfer Pricing Practices 118
- Income Taxes and Tax Planning Issues 119
- Performance Measures and Incentives 119
- The Future 123
- 7 The Eaton Corporation Case 127
- Corporate Mission, Goals, and Strategies 130
- Business and Geographic Segment Information 133
- Transfer Pricing Practices 134
- Income Taxes and Tax Planning Strategies 137
- The Future 137
- 8 Comparisons of Corporate Cases and General Conclusions 143
- Basic Financial Information of the Five Companies 143
- Corporate Missions, Strategies, and Financial Goals 145
- Comparison of Profit Performance and Investors' Return 147
- Comparison of Transfer Pricing and Performance Measurement Practices 150
- Comparison of Tax Planning Strategies 152
- Relating Case Research to the Findings from the Questionnaire Survey 155
- A Survey Questionnaire: Transfer Pricing Practices of Large Corporations 161
- B Questions and Topics for Personal Interviews 171.
- Notes:
- Includes bibliographical references and index.
- Local Notes:
- Acquired for the Penn Libraries with assistance from the Joel and Sanford Ehrenkranz Book Fund.
- Gift of Joel Ehrenkranz and Sanford Ehrenkranz; 2002/2003
- ISBN:
- 156720550X
- OCLC:
- 48222828
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