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![]() | Current Trends and Corporate Cases in Transfer Pricing: by Roger Y. W. Tang ISBN-10: 9781567205503 ISBN-10: 1-56720-550-X ISBN-13: 9781567205503 ISBN-13: 978-1-56720-550-3 Textbook Binding 2002-04 Quorum Books Find Lowest Price | |
Editorials | ||
Product 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. | ||
Reviews | ||
Excellent insider tool This book is an excellent tool for anyone looking for insights in this topic. If you're new in transfer pricing, you'll find it easy to understand and to get an overview of TP that companies tipycally don't like to discuss or share. If you're working in TP you can use it as a benchmark. Don't expect large formulas to calculate the options to hide your profits in low-tax countries, but you'll find organizational aspects, financial details, approach and strategy. | ||