移転価格：傾向と事例<br>Current Trends and Corporate Cases in Transfer Pricing

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移転価格：傾向と事例
Current Trends and Corporate Cases in Transfer Pricing

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  • 製本 Hardcover:ハードカバー版／ページ数 200 p.
  • 言語 ENG
  • 商品コード 9781567205503
  • DDC分類 338.52

基本説明

Reports on the findings of a survey of 95 Fortune 1000 companies.

Full Description

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.

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