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Transfer Pricing and Developing Economies : A Handbook for Policy Makers and Practitioners
Authors: ---
Year: 2017 Publisher: Washington, D.C. : The World Bank,

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Abstract

Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country's potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm's length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country's tax base and raising additional revenue with investment climate considerations wherever appropriate.

Cognitive dissonance : fifty years of a classic theory.
Author:
ISBN: 9781412929738 9781412929721 Year: 2008 Publisher: London Sage


Book
Cognitive dissonance : fifty years of a classic theory
Author:
ISBN: 1446214281 1282055941 9786612055942 184920344X Year: 2007 Publisher: Los Angeles : SAGE,

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Abstract

Cognitive dissonance has been an important and influential theory since Leon Festinger published his classic work in 1957. Here, Joel Cooper presents a comprehensive analysis of the state of dissonance theory, charting the progress of the theory and assessing its impact.

The Sage handbook of social psychology
Authors: ---
ISBN: 0761966366 Year: 2003 Publisher: London ; Thousand Oaks ; New Delhi : Sage Publications,


Book
Understanding social psychology.
Authors: ---
ISBN: 0256018081 Year: 1976 Publisher: Homewood Dorsey

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Gender and computers: understanding the digital divide
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ISBN: 0805844279 Year: 2003 Publisher: London Lawrence Erlbaum Associates

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Abstract

Technologie is niet meer weg te denken uit onze wereld. Het kunnen omgaan met de nieuwe informatietechnologie is bijna een must voor wie zich aanbiedt op de arbeidsmarkt. Een evolutie die voorlopig nog toeneemt, het is dus belangrijk om 'mee' te zijn. Het onderwijs heeft hier een belangrijke taak in om kinderen gelijke kansen te bieden ongeacht sociale klasse, etniciteit of sekse. Uit recent onderzoek blijkt dat er een digitale kloof is tussen jongens en meisjes. Meisjes kiezen nog veel te weinig vor de ICT-sector in tegenstelling tot jongens. Om deze evolutie een halt toe te roepen is het nodig om eerst na te gaan wat de oorzaken hiervan zijn. De auteurs analyseren niet alleen de digitale kloof maar suggereren ook mogelijke oplossingen.

The SAGE handbook of social psychology
Authors: ---
ISBN: 9781412945356 Year: 2007 Publisher: London : Sage,

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Attribution and social interaction : the legacy of Edward E. Jones
Authors: ---
ISBN: 1557984751 Year: 1998 Publisher: Washington (D.C.): American psychological association

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Book
The Sage handbook of social psychology
Authors: ---
ISBN: 1446204774 9781412976190 9781848608221 1848608225 1849201978 Year: 2007 Publisher: London, England : Sages Publications,

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Abstract

This is a comprehensive, scholarly, and up-to-date survey of the field of social psychology for the new millennium. Basic and applied research is integrated, and the traditional emphasis on interpersonal processes is balanced with intergroup relations.


Book
Understanding social psychology.
Authors: --- ---
ISBN: 0256034001 Year: 1988 Publisher: Chicago (Ill.) Dorsey

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