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Electronic books. -- local. --- International business enterprises -- Taxation -- Law and legislation -- OECD countries. --- Transfer pricing -- OECD countries. --- Transfer pricing -- Taxation -- Law and legislation -- OECD countries. --- Law, General & Comparative --- Law, Politics & Government --- Transfer pricing --- International business enterprises --- Taxation --- Law and legislation --- Cost transfer pricing --- Intercompany pricing --- Interdivisional transfer pricing --- Internal transfer pricing --- Business enterprises, International --- Corporations, International --- Global corporations --- International corporations --- MNEs (International business enterprises) --- Multinational corporations --- Multinational enterprises --- Transnational corporations --- Pricing --- Business enterprises --- Corporations --- Joint ventures

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This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.

Small business -- Government policy -- OECD countries. --- Small business -- Taxation -- Law and legislation -- OECD countries. --- Small business -- Taxation -- OECD countries. --- Small business --- Taxation --- Law and legislation --- Government policy --- Businesses, Small --- Medium-sized business --- Micro-businesses --- Microbusinesses --- Microenterprises --- Small and medium-sized business --- Small and medium-sized enterprises --- Small businesses --- SMEs (Small business) --- Business --- Business enterprises --- Industries --- Size

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Corporation law --- Corporations --- Taxation --- Law and legislation --- 347.720.3 --- 347.720.40 --- 650 --- 658.40 --- AA / International- internationaal --- Vennoten. Aandeelhouders. Toelating, terugtrekking en uitsluiting. Verantwoordelijkheden --- Vertegenwoordiging en beheer van vennootschappen: algemeenheden --- Theorieën en grondbeginselen. Management --- Financieel beheer van de bedrijven: algemeenheden --- Corporation law - European Union countries --- Corporations - Taxation - Law and legislation - European Union countries

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This fourth annual assessment of transparency and tax information policies carried out by the OECD Global Forum on Transparency and Exchange of Information brings to 87 the number of countries covered by the report. Four new countries are covered in this edition: Estonia, India, Israel, and Slovenia. This edition also features for each country new summary assessments providing a snapshot of their legal and administrative framework. The report sets out on a series of tables, on a country-by-country basis, information on: laws and agreements permitting the exchange of information for tax purpos

Government information. --- Taxation -- International cooperation. --- Taxation -- Law and legislation. --- Taxation. --- Transparency in government. --- Political Science --- Law, Politics & Government --- Public Finance --- Taxation --- International cooperation. --- Information, Government --- Government in the sunshine --- Openness in government --- Sunshine, Government in the --- Transparence in government --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Freedom of information --- Public records --- Open government (Transparency in government) --- Public administration --- Finance, Public --- Revenue

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Transfer pricing is often identified as the most important tax issue that multinational corporations face. This publication is an extremely useful tool for practitioners and tax directors grappling with complex and contentious transfer pricing issues of various kinds. It contains a series of highly detailed case studies, which draw on the author's two decades as a government economist specializing in transfer pricing and valuation, a transfer pricing economist with Price Waterhouse, and, lastly, an independent consultant. These case studies elucidate the types of intercompany transactions that tax authorities often scrutinize, lay out how one should go about analyzing such transactions under the existing regulatory regime in considerable detail, and illustrate a number of proposed alternative approaches that could substantially reduce compliance costs and the frequency of transfer pricing disputes. Practitioners and tax directors will find the case studies extremely helpful in formulating defensible transfer pricing policies. The case studies may also be useful in assessing tax exposure attributable to intercompany pricing practices, as required under FASB Interpretation No. 48 (FIN 48). Tax policy analysts will find the evaluation and critique of existing methods and the development of alternative proposals thought-provoking and compelling. The book is divided into three parts: Part I contains a detailed review and critique of individual transfer pricing methods and the economic premises that underpin them. Part II contains a discussion of proposed alternative transfer pricing methods. Part III contains the aforementioned series of eight case studies, encompassing a broad range of transfer pricing issues. Global trading and certain types of Internet-based businesses, which the current transfer pricing regime does not adequately address, are among the issues covered. Each case study is analyzed under both the existing transfer pricing regime and one or more proposed methods.

Transfer pricing --Accounting. --- Transfer pricing --Case studies. --- Transfer pricing --Taxation --Law and legislation. --- Transfer pricing. --- Transfer pricing --- Accounting --- Management Styles & Communication --- Law, General & Comparative --- Management --- Commerce --- Law, Politics & Government --- Business & Economics --- Taxation --- Law and legislation --- Law and legislation. --- Accounting. --- Cost transfer pricing --- Intercompany pricing --- Interdivisional transfer pricing --- Internal transfer pricing --- Business. --- Bookkeeping. --- Tax accounting. --- Tax laws. --- Commercial law. --- Business and Management. --- Business Taxation/Tax Law. --- Accounting/Auditing. --- Commercial Law. --- Pricing --- Accountancy --- Business enterprises --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Finance, Public --- Business law --- Law, Commercial --- Mercantile law --- Law --- Law merchant --- Maritime law --- Bookkeeping . --- Double entry bookkeeping --- Business education --- Tax laws --- Tax legislation --- Tax regulations