Czasopismo
Tytuł artykułu
Autorzy
Warianty tytułu
Ceny tyransferowe - problem firm międzynarodowych
Języki publikacji
Abstrakty
Globalizacja i internacjonalizacja wymiany handlowej oraz stosunków miedzynarodowych nadały szczególnego wymiaru problemowi cen transferowych, co w szczególności objęło międzynarodowe korporacje. Na arenie międzynarodowej pojawiły się wytyczne umożliwiające wdrażanie rowiązań w zakresie cen transferowych do narodowych systemów podatkowych, tworząc w ten sposób w miarę możliwości spójne otoczenie fiskalne dla tego typu transakcji, chroniąc tym samym dochody podatkowe przed ich odpływem do państw o bardziej liberalnych rozwiązaniach fiskalnych. (abstrakt oryginalny)
International transfer pricing policies are generally set to maximize the after-tax profitability of worldwide business transactions. The minimization of income tax liabilities for an MNEs has been considered as the most significant factor or objective in designing transfer pricing policies in the foreign country, and consequently, if a transfer prices shifts profits from a country with high tax rates to a country with low tax rates, the global profits will be maximized. However, tax authorities are concerned that MNEs could use these transfer prices to shift profits between related parties through cost of goods. (fragment of text)
Słowa kluczowe
Rocznik
Strony
181-200
Opis fizyczny
Twórcy
autor
- University of Economics in Katowice, Poland
Bibliografia
- Abdallah W.M. (2004): Critical Concerns in Transfer Pricing Practice. Praeger Publishers, 88 Post Road West, Westport, USA.
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- Bartelsman E.J., Beetsma R.M. (2000): Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries. Tinbergen Institute Discussion Paper.
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- Bird R.M., Wilkie J.S. (2002): Source- vs. Residence-Based Taxation in the European Union: The Wrong Question?. In: Taxing Capital Income in the European Union. Ed. S. Cnossen. Oxford University Press.
- Bloudin J.L., Robinson L.A.., Seidman J.K. (2011): Coordination of Transfer Prices on IntraFirm Trade. Tuck School of Business, Working Paper No. 2010-74.
- Desai M.A. (2008): The Decentering of the Global Firm. Working Paper, Harvard University and NBER.
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- Eden L. (1995): The Microeconomics of Transfer Pricing. In: R. Elitzur, J. Mintz (1996): Transfer Pricing Rules and Corporate Tax Competition. "Journal of Public Economics" Vol. 60.
- Elliott J. (1998): International Transfer Pricing: A Survey Of UK and Non-UK Group. Management Accounting (CIMA-London) (November).
- European Commission (2001): Company Taxation in the Internal Market. Brussels, COM(2001)582.
- European Commission (2004): Communication from the Commission to the Council, the European Parliament and the European Economic and Social Committee on the Work of the EU Joint Transfer Pricing Forum in the Field of Business Taxation from October 2002 to December 2003 and on a Proposal for a Code of Conduct for the Effective Implementation ofthe Arbitration Convention (90/436/EEC of 23 July 1990). COM(2004)297final.
- ERNST & YOUNG LLP (2008): Precision under Pressure, Global Transfer Pricing Survey 2007-2008. EYGM Limited.
- http://www2.eycom.ch/publications/items/tax_tp_2007/200712_ey_global_tp_survey.pdf
- Hines J.R. Jr. (1999): Lessons From Behavioral Responses to International Taxation. "National Tax Journal" (Washington) (June).
- Hjertberg I., Pettersson S. (2010): Strategic Transfer Pricing, - The Art of Pricing Intercompany Transactions between Sweden and China. Linköping University.
- Keen M., Kim Y., Varsono R., (2006): The Flat Tax(es): Principle and Evidence. Working Paper No. 06/218, International Monetary Fund, Washington, September 2006, www.imf.org.
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- KPMG International (2007): Corporate and Indirect Tax Rate Survey. www.kpmg.com/service/tax.
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- Schön W. (2011): Transfer Pricing - Business Incentives, International Taxation and Corporate Law. Max Planck Institute for Tax Law and Public Finance, Munich.
- Schön W. (2009): International Tax Coordination for a Second-Best World. (Part I, World Tax Journal - Ifa Congress Issue - September.
- Swenson D.L. (2001): Tax Reforms and Evidence of Transfer Pricing. "National Tax Journal", 54(1), p. 7-26.
- Tanzi V. (1996): Globalization, Tax Competition and the Future of Tax Systems. IMF WorkingPaper No. 96/141.
Typ dokumentu
Bibliografia
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Identyfikator YADDA
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