Current Trends and Corporate Cases in Transfer Pricing / Edition 1

Current Trends and Corporate Cases in Transfer Pricing / Edition 1

by Roger Y. W. Tang
     
 

ISBN-10: 156720550X

ISBN-13: 9781567205503

Pub. Date: 04/30/2002

Publisher: ABC-CLIO, Incorporated

Global changes in business and tax environments are having profound impact on the volume and direction of intrafirm trade and transfer pricing strategies. Tang reports on the findings of a survey of 95 Fortune 1000 companies, sponsored by the Institute of Management Accountants, and provides highly relevant information not easily found on how companies are reacting

Overview

Global changes in business and tax environments are having profound impact on the volume and direction of intrafirm trade and transfer pricing strategies. Tang reports on the findings of a survey of 95 Fortune 1000 companies, sponsored by the Institute of Management Accountants, and provides highly relevant information not easily found on how companies are reacting to this new business environment. He covers corporate financial goals and strategies and divisonal performance measurements systems, among other topics, and gives highly detailed case studies based on reports from five major respondents to his survey: Whirlpool, Dow Chemical, Guidant Corporation, Masco, and Eaton. Tang's book is essential, up-to-date reading for upper level students, researchers, analysts, and corporate executives in multinational firms worldwide.

Tang starts with a presentation of the major changes in the global business environment and explains their impact on intrafirm trade and transfer pricing. In Chapter 2 he reports results of his questionnaire survey, and in Chapters 3 to 7 examines up close the details revealed in his five corporate case studies. He compares these corporations in Chapter 8, focusing on corporate strategies and financial goals, transfer pricing and performance evaluation practices, and concommitant tax planning strategies. He then relates his case study research to other major findings derived from his questionnaire survey, and ends the book with a general, summarizing, analytical conclusion.

Product Details

ISBN-13:
9781567205503
Publisher:
ABC-CLIO, Incorporated
Publication date:
04/30/2002
Edition description:
New Edition
Pages:
200
Product dimensions:
6.00(w) x 9.00(h) x 0.63(d)

Table of Contents

Preface

Executive Summary

Global Business Environment and Transfer Pricing

Major Findings from the Questionnaire Survey

The Whirlpool Corporation Case

The Dow Chemical Company Case

The Guidant Corporation Case

The Masco Corporation Case

The Eaton Corporation Case

Comparisons of Corporate Cases and General Conclusions

Appendix A: Survey Questionnaire: Transfer Pricing Practices of Large Corporations

Appendix B: Questions and Topics for Personal Interviews

Customer Reviews

Average Review:

Write a Review

and post it to your social network

     

Most Helpful Customer Reviews

See all customer reviews >