Author	United Nations Conference on Trade and Development
Title	Transfer Pricing
Imprint	New York ; Geneva : United Nations, 1999
Descript	ix, 58 p. : tables

The expansion of transnational corporations abroad necessitates the transfer of tangible and intangible assets (including services) between parent corporations and their foreign affiliates. One issue that arises in this context is how to establish prices for these cross-;border transfers. Transfer pricing frameworks can, in principle, promote reasonable tax revenues for the countries involved and, at the same time, establish a fair tax liability on corporations. For these reasons, transfer pricing issues raise important and often contentious policy questions for host and home governments, as well as for transnational corporations, as transfer pricing methods directly affect the amount of profit reported in host countries by corporations, which in turn affects the tax revenues of both host and home countries. [English only]

LOCATION	CALL#	STATUS
International Institute for Trade and Developement : UNCTAD Collection	UNCTAD/ITE/IIT/11(VOL.1)	CHECK SHELVES