Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing PDF Download
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Author: Sebastian Beer Publisher: International Monetary Fund ISBN: Category : Business & Economics Languages : en Pages : 27
Book Description
Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are large. Simplified approaches seek to reduce these costs by relying on an approximation of the true tax base, potentially distorting resource allocation. We examine the efficiency cost of transfer pricing simplification theoretically and empirically. Using a sample of 300,000 firms located in 22 countries, we estimate that common transfer pricing practices reduce efficiency between 0.25 and 2.2 percent of total factor productivity across sectors. Focusing on the manufacturing sector, we then observe that simplification more than doubles sectoral inefficiency on average. However, large differences exist, with moderate efficiency costs in several sectors.
Author: Sebastian Beer Publisher: International Monetary Fund ISBN: Category : Business & Economics Languages : en Pages : 27
Book Description
Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are large. Simplified approaches seek to reduce these costs by relying on an approximation of the true tax base, potentially distorting resource allocation. We examine the efficiency cost of transfer pricing simplification theoretically and empirically. Using a sample of 300,000 firms located in 22 countries, we estimate that common transfer pricing practices reduce efficiency between 0.25 and 2.2 percent of total factor productivity across sectors. Focusing on the manufacturing sector, we then observe that simplification more than doubles sectoral inefficiency on average. However, large differences exist, with moderate efficiency costs in several sectors.
Author: Rufus Credle Publisher: IBM Redbooks ISBN: 0738453919 Category : Computers Languages : en Pages : 100
Book Description
In this IBM® RedpaperTM publication, you learn how to implement the IBM subcapacity licensing functions and the IBM License Metric Tool to track and manage licenses for your IBM WebSphere® Application Server instances. It also summarizes the different licensing models that IBM employs, the advantages of using software asset management for IT companies, and explains how to save money by using these the subcapacity model for WebSphere Application Server licenses. The primary purpose of the License Metric Tool is counting the processor value units (PVU) and resource value units (RVU) for subcapacity and full-capacity licensing models. It is a no-charge metric tool that many companies use as a regular software asset manager for IBM products. This Redpaper shares installation and configuration scenarios for installing the Endpoint Manager server, the License Metric Tool server, and the IBM DB2® database on a single computer or in distributed computing infrastructures. It describes how the application server components are discovered by the License Metric Tool software, explains how to interpret the inventory reports, and provides technical details about the software detection techniques that the tool uses. You also learn about the software bundling process and how to manage the software inventory that is detected by using the Software Classification panel. You can then use the PVU Subcapacity Reports to analyze actual use of your licenses and produce the data for IBM license audits.
Author: Andreas Taschner Publisher: John Wiley & Sons ISBN: 3527832815 Category : Business & Economics Languages : en Pages : 321
Book Description
Management and cost accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for cost accounting and management accounting. Management Accounting is becoming increasingly international. "Management and Cost Accounting" is a new English language textbook covering concepts and instruments of cost and management accounting at an introductory level (Bachelor, but also suited for MBA courses due to strong focus on practical applications and cases). This textbook covers all topics that are relevant in management accounting in business organizations and that are typically covered in German and Central European Bachelor classes on cost accounting and management accounting. After an introduction to the topic, including major differences between the German approach and the purely Anglo-Saxon approach of management accounting, the book describes different cost terms and concepts applied in German cost accounting, The book is much more specific here compared to US-American standard textbooks. Based on different cost concepts, the topic of cost behavior is discussed, including the determination of cost functions. The heart of the book guides the reader through the general structure of a fully developed cost accounting system following the German and Central European standard: It starts with cost type accounting, moves on to cost center accounting and finally deals with cost unit accounting, assigning cost to goods and services offered in the market. The remaining parts of the book deal with decision making and how management and cost accounting data can support managers in this task. A comparison of absorption costing and variable costing introduces the reader to management decisions such as product portfolio and outsourcing decisions. Additionally, cost-volume-profit analysis (break-even-analysis) is covered. The book closes with a comprehensive treatment of cost planning and variance analysis.
Author: Publisher: ISBN: Category : Administrative law Languages : en Pages : 656
Book Description
Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.
Author: United States. Congress. Senate. Committee on Environment and Public Works Publisher: Office of the Federal Register ISBN: 9780160793189 Category : Law Languages : en Pages : 860
Book Description
The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the United States Federal Government.
Author: Michael Lang Publisher: Kluwer Law International B.V. ISBN: 904119021X Category : Law Languages : en Pages : 469
Book Description
Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax administrations. Due to its far-reaching consequences, tax professionals and individual tax jurisdictions are required to understand the fundamentals of the topic, which is often caught in a maze of literature. Emerging from the joint research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), the international tax law firm L&P – Ludovici Piccone & Partners, and the experiences from the annual advanced transfer pricing courses and conferences, this first edition of the book acts as a manual for understanding transfer pricing principles and their practical application. It provides a balanced approach by first detailing the basics of transfer pricing and second proceeding to specific topics that are highly relevant in today's tax environment. For the purpose of easy understanding, the book is presented in two parts: Part I: General Topics I. Introduction to Transfer Pricing II. Accurate Delineation and Recognition of Actual Transactions: Comparability Analysis III. Transfer Pricing Methods (Part I): Traditional Transaction Methods IV. Transfer Pricing Methods (Part II): Transactional Profit Methods V. Administrative Approaches to Avoiding/Minimizing Transfer Pricing Disputes VI. Administrative Approaches to Resolving Transfer Pricing Disputes VII. Transfer Pricing Documentation: Master File, Country File and Country-by-Country Reporting Part II: Specific Topics VIII. Attribution of Profits to Permanent Establishments IX. Transfer Pricing and Intra-group Services X. Transfer Pricing and Intra-group Financial Transactions XI. Transfer Pricing and Intangibles XII. Transfer Pricing, Supply Chain Management and Business Restructurings XIII. Transfer Pricing and Customs Valuation XIV. Transfer Pricing and EU State Aid In analysing the above topics, the work undertaken by the OECD, UN, EU, World Customs Organization, World Bank, International Monetary Fund and other international organizations is considered. Moreover, the book contains several practical examples, judicial precedents and illustrative explanations to complement the understanding. The book will be a catalyst for immense learning of students and young professionals who are at the introductory stage of understanding the nuances of transfer pricing. Further, the book also caters to tax lawyers, in-house tax counsels and academics working in international organizations, the business community and advisory firms as well as government officials interested in understanding transfer pricing.
Author: Sebastian Beer
Author: Sebastian Beer
Author: Rufus Credle
Author: Andreas Taschner
Author: United States. National Bureau of Standards
Author: 
Author: United States. Congress. Senate. Committee on Environment and Public Works
Author: Michael Lang
Author: 
Author: British Cast Iron Research Association
Author: United States. National Bureau of Standards