Author: Christine Falkenreck
Publisher: Springer Science & Business Media
ISBN: 3790823570
Category : Business & Economics
Languages : en
Pages : 246
Book Description
An increasing number of products and services are not differentiated by inherent features, but by the vendors, particularly their reputation and marketing commu- cation. Consequently, a positive reputation provides competing vendors with a virtually inimitable competitive advantage. Contemporary research concerning antecedents and consequences of reputation in the domain of marketing is dominated by branding and line extension issues. Organizations’ communication efforts and the relation of reputation and the c- munication media are not fully understood; nor have they been challenged up to now. Moreover, customers’ perception of reputation is clearly embedded in their cultural context. However, contemporary marketing research restricts both conceptual and empirical considerations to Western-type cultures. Frequently, even the differences in Western-type cultures are neglected. Considering these shortcomings in contemporary marketing research, Dr. Christine Falkenreck investigates the opportunities and limits, and also the potential bene?ts and dangers of transferring a vendor’s positive reputation to product categories never produced or offered by the considered vendor. Embedding the empirical investigation of both reputation management and reputation transfer in a coherent theoretical framework, which is grounded in the Commitment-Trust theory, is her merit. She derives and validates an integrated model that appears to be valid in all cultures considered in her study. The results of this analysis contribute substantially to our understanding of reputation measuring and managing. These results are not restricted to academic interests and they provided practitioners with a variety of new insights. Thus, this thesis will ho- fully be widely discussed in both academia and management practice.
Reputation Transfer to Enter New B-to-B Markets
Author: Christine Falkenreck
Publisher: Springer Science & Business Media
ISBN: 3790823570
Category : Business & Economics
Languages : en
Pages : 246
Book Description
An increasing number of products and services are not differentiated by inherent features, but by the vendors, particularly their reputation and marketing commu- cation. Consequently, a positive reputation provides competing vendors with a virtually inimitable competitive advantage. Contemporary research concerning antecedents and consequences of reputation in the domain of marketing is dominated by branding and line extension issues. Organizations’ communication efforts and the relation of reputation and the c- munication media are not fully understood; nor have they been challenged up to now. Moreover, customers’ perception of reputation is clearly embedded in their cultural context. However, contemporary marketing research restricts both conceptual and empirical considerations to Western-type cultures. Frequently, even the differences in Western-type cultures are neglected. Considering these shortcomings in contemporary marketing research, Dr. Christine Falkenreck investigates the opportunities and limits, and also the potential bene?ts and dangers of transferring a vendor’s positive reputation to product categories never produced or offered by the considered vendor. Embedding the empirical investigation of both reputation management and reputation transfer in a coherent theoretical framework, which is grounded in the Commitment-Trust theory, is her merit. She derives and validates an integrated model that appears to be valid in all cultures considered in her study. The results of this analysis contribute substantially to our understanding of reputation measuring and managing. These results are not restricted to academic interests and they provided practitioners with a variety of new insights. Thus, this thesis will ho- fully be widely discussed in both academia and management practice.
Publisher: Springer Science & Business Media
ISBN: 3790823570
Category : Business & Economics
Languages : en
Pages : 246
Book Description
An increasing number of products and services are not differentiated by inherent features, but by the vendors, particularly their reputation and marketing commu- cation. Consequently, a positive reputation provides competing vendors with a virtually inimitable competitive advantage. Contemporary research concerning antecedents and consequences of reputation in the domain of marketing is dominated by branding and line extension issues. Organizations’ communication efforts and the relation of reputation and the c- munication media are not fully understood; nor have they been challenged up to now. Moreover, customers’ perception of reputation is clearly embedded in their cultural context. However, contemporary marketing research restricts both conceptual and empirical considerations to Western-type cultures. Frequently, even the differences in Western-type cultures are neglected. Considering these shortcomings in contemporary marketing research, Dr. Christine Falkenreck investigates the opportunities and limits, and also the potential bene?ts and dangers of transferring a vendor’s positive reputation to product categories never produced or offered by the considered vendor. Embedding the empirical investigation of both reputation management and reputation transfer in a coherent theoretical framework, which is grounded in the Commitment-Trust theory, is her merit. She derives and validates an integrated model that appears to be valid in all cultures considered in her study. The results of this analysis contribute substantially to our understanding of reputation measuring and managing. These results are not restricted to academic interests and they provided practitioners with a variety of new insights. Thus, this thesis will ho- fully be widely discussed in both academia and management practice.
Strategic Communication in EU-Russia Relations
Author: Evgeny Pashentsev
Publisher: Springer Nature
ISBN: 3030272532
Category : Political Science
Languages : en
Pages : 382
Book Description
“This book is a timely reminder of the ties that join Russia and the European Union and the opportunities that still exist to improve a troubled relationship. The book does not shy away from the difficulties that the relationship currently faces, but seeks to find opportunities in these obstacles that could lead to improvements. With the voice of Russian scholars fully audible in this excellent collection of essays, this book provides an excellent opportunities for English-speaking audiences to learn more about this complex relationship.”Victor Bulmer-Thomas, Chatham House, UK “The thinking of Evgeny Pashentsev in this volume presents an enlightening analysis and synthesis of the integration of the political, social, cultural and technological advances around the globe with respect to their impact on EU-Russia relations. His chapters are a must read for both scholars and strategic consultants who seek to understand the future of the paradigm shift taking place in these countries.”Bruce I. Newman, DePaul University, USA, and Founding Editor-in-Chief, Journal of Political Marketing In this book the international team of EU, Russian and US researchers focus on the dangerous challenges of the current unstable international equilibrium and opportunities of the breakthrough for a better future. Eight chapters engage with a variety of issues, ranging from general tendencies and controversies in EU–Russia strategic communication and its political and economic aspects to reputation management of Russian companies in the EU and the psychological aspect of US sanctions in EU-Russia relations. Analyzing the security dimension, the authors focus on the geopolitical threats, opportunities and risks of advanced technologies such as artificial intelligence, robotics, cyborgization and human genetics.
Publisher: Springer Nature
ISBN: 3030272532
Category : Political Science
Languages : en
Pages : 382
Book Description
“This book is a timely reminder of the ties that join Russia and the European Union and the opportunities that still exist to improve a troubled relationship. The book does not shy away from the difficulties that the relationship currently faces, but seeks to find opportunities in these obstacles that could lead to improvements. With the voice of Russian scholars fully audible in this excellent collection of essays, this book provides an excellent opportunities for English-speaking audiences to learn more about this complex relationship.”Victor Bulmer-Thomas, Chatham House, UK “The thinking of Evgeny Pashentsev in this volume presents an enlightening analysis and synthesis of the integration of the political, social, cultural and technological advances around the globe with respect to their impact on EU-Russia relations. His chapters are a must read for both scholars and strategic consultants who seek to understand the future of the paradigm shift taking place in these countries.”Bruce I. Newman, DePaul University, USA, and Founding Editor-in-Chief, Journal of Political Marketing In this book the international team of EU, Russian and US researchers focus on the dangerous challenges of the current unstable international equilibrium and opportunities of the breakthrough for a better future. Eight chapters engage with a variety of issues, ranging from general tendencies and controversies in EU–Russia strategic communication and its political and economic aspects to reputation management of Russian companies in the EU and the psychological aspect of US sanctions in EU-Russia relations. Analyzing the security dimension, the authors focus on the geopolitical threats, opportunities and risks of advanced technologies such as artificial intelligence, robotics, cyborgization and human genetics.
Taxmann's BEPS Implications on Transfer Pricing | Indian Perspective – Comprehensive and Practical Guide with Analysis | Case Studies | Practical Strategies for Tax Professionals
Author: Ashutosh Mohan Rastogi
Publisher: Taxmann Publications Private Limited
ISBN: 9357783504
Category : Law
Languages : en
Pages : 24
Book Description
This book offers a comprehensive and practical guide to understanding the intricate transfer pricing implications stemming from the Base Erosion and Profit Shifting (BEPS) project within the Indian context. This work culminates two years of extensive research and analysis by a team of transfer pricing experts. The book covers a wide range of topics, starting with an overview of the BEPS project and its objectives. It also includes an analysis of international rulings on BEPS, examining landmark cases and their implications for the transfer pricing landscape. This comprehensive guide is invaluable for tax practitioners, professionals, academics, and business leaders aiming to understand the impact of BEPS recommendations on transfer pricing in India. It facilitates informed discussions on this critical area of taxation and its implications for businesses operating in India. The Present Publication is the Latest Edition, authored by Ashutosh Mohan Rastogi, with the following noteworthy features: • [Realignment of Transfer Pricing Norms] The book explains why BEPS realigned 'Transfer Pricing' norms, illustrated through case studies of Google, Starbucks, and Apple, highlighting their implications on BEPS • [Understanding and Application of BEPS Action Plans] BEPS Action plans have transformed how Transfer Pricing concepts are understood and applied, shifting focus from titles and contracts to functions and risks. This book helps readers understand these nuances in the post-BEPS era • [BEPS Insights on Indian Law] Each chapter provides BEPS insights on Indian Law, discussing BEPS Action plans with reference to Indian Regulations, Circulars, and Case Law and explaining the relevance and implications of BEPS Action points in the Indian context • [Planning for Intangibles in the Post-BEPS World] The book decodes how to attribute profits to intangibles in the BEPS era, explains 'Development, Enhancement, Maintenance, Protection and Exploitation' (DEMPE) functions, and assesses the relevance of holding companies in low-tax havens today • [Economic Ownership] Readers will learn about the importance of Economic Ownership and how it is determined, exploring how Indian law attributes intangible returns based on legal or economic ownership • [Substance in Transfer Pricing] The book discusses the role of substance in Transfer Pricing, exploring whether Transfer Pricing officers can look beyond agreements to uncover reality and the role of significant people functions • [Benchmarking for Financial Transactions] It provides insights on benchmarking for financial transactions such as inter-company loans and guarantees, highlighting the importance of credit rating in financial transaction analysis and how to compute a credit rating • [Location Savings] The book explains where location savings should be taxed and whether profit split is the correct methodology for taxing location savings • [Defending Management Charges] It guides Multinational Enterprises (MNEs) on defending management charges, the availability of Safe Harbour for Management Charges in India, and the shortcomings of the safe harbour • [Cost Contribution Agreements] Readers will understand what cost contribution agreements are and how they differ from intra-group service agreements • [International Rulings on BEPS] The book summarizes leading international rulings on BEPS with illustrations, helping readers understand their implications and how tax litigators can apply them in the Indian context • [Three-Tier Documentation with FAQs] From the evolution and objectives behind the three-tier approach to the requirements suggested by the OECD and their adoption into Indian legislation, the book covers it all. It includes various prescribed templates and answers to general and transaction/issue-specific FAQs addressed by the OECD in the BEPS Action Plan 13 report The detailed contents of the book are as follows: • [Introduction] o This chapter provides an overview of the BEPS project and its objectives, including case studies of companies like Starbucks, Google, and Apple, illustrating the necessity for the BEPS initiative • [BEPS Implications on Transfer Pricing] o This chapter provides an in-depth examination of BEPS implications on transfer pricing, focusing on fundamental changes proposed by the OECD and their potential impact on MNEs in India. It analyses concepts such as economic substance, substance over form, and profit shifting to low-tax jurisdictions • [DEMPE Analysis] o This chapter provides a detailed discussion of the DEMPE (Development, Enhancement, Maintenance, Protection, and Exploitation) functions, highlighting the complexities of attributing profits to intangible assets and the Indian tax authorities approach to these challenges • [BEPS Guidance on 'Substance over Form'] o This chapter discusses the principle of prioritizing economic substance over contractual form, emphasizing the importance of actual business activities and behaviours in determining transfer pricing as per BEPS guidelines • [Low-Value Intra-Group Services] o This chapter examines BEPS guidelines for low value-adding intra-group services, providing simplified approaches for determining arm's length charges and outlining documentation requirements for these services • [Financial Transactions] o This chapter analyses the intricacies of transfer pricing for financial transactions. This chapter covers treasury functions, credit risk assessment, inter-company loans, and guarantees, with an emphasis on compliance with the arm's length principle • [Cost Contribution Arrangements] o This chapter explores the concept of cost contribution arrangements (CCAs) under BEPS, discussing how MNEs share the costs and benefits of joint development activities and the implications for transfer pricing • [Location Savings] o This chapter provides an analysis of location savings and location-specific advantages, offering guidance on how these factors should be incorporated into transfer pricing strategies, particularly in the Indian context • [Three-Tier Documentation] o This chapter provides a review of the BEPS-recommended three-tier documentation approach, including the master file, local file, and country-by-country report, and a discussion on how these documentation requirements are implemented in India • [Dispute Resolution Mechanism] o This chapter discusses the mechanisms for resolving transfer pricing disputes, including the mutual agreement procedure (MAP) and India's Advance Pricing Agreement (APA) program. It provides practical insights into navigating disputes under the new BEPS regime • [International Transfer Pricing Rulings on BEPS] o This chapter summarises significant international transfer pricing rulings related to BEPS, offering key takeaways and their implications for the Indian transfer pricing landscape • [Conclusion] o This chapter concludes by synthesizing the key insights and practical guidance provided in each chapter, reinforcing the importance of understanding and applying BEPS principles to transfer pricing in India
Publisher: Taxmann Publications Private Limited
ISBN: 9357783504
Category : Law
Languages : en
Pages : 24
Book Description
This book offers a comprehensive and practical guide to understanding the intricate transfer pricing implications stemming from the Base Erosion and Profit Shifting (BEPS) project within the Indian context. This work culminates two years of extensive research and analysis by a team of transfer pricing experts. The book covers a wide range of topics, starting with an overview of the BEPS project and its objectives. It also includes an analysis of international rulings on BEPS, examining landmark cases and their implications for the transfer pricing landscape. This comprehensive guide is invaluable for tax practitioners, professionals, academics, and business leaders aiming to understand the impact of BEPS recommendations on transfer pricing in India. It facilitates informed discussions on this critical area of taxation and its implications for businesses operating in India. The Present Publication is the Latest Edition, authored by Ashutosh Mohan Rastogi, with the following noteworthy features: • [Realignment of Transfer Pricing Norms] The book explains why BEPS realigned 'Transfer Pricing' norms, illustrated through case studies of Google, Starbucks, and Apple, highlighting their implications on BEPS • [Understanding and Application of BEPS Action Plans] BEPS Action plans have transformed how Transfer Pricing concepts are understood and applied, shifting focus from titles and contracts to functions and risks. This book helps readers understand these nuances in the post-BEPS era • [BEPS Insights on Indian Law] Each chapter provides BEPS insights on Indian Law, discussing BEPS Action plans with reference to Indian Regulations, Circulars, and Case Law and explaining the relevance and implications of BEPS Action points in the Indian context • [Planning for Intangibles in the Post-BEPS World] The book decodes how to attribute profits to intangibles in the BEPS era, explains 'Development, Enhancement, Maintenance, Protection and Exploitation' (DEMPE) functions, and assesses the relevance of holding companies in low-tax havens today • [Economic Ownership] Readers will learn about the importance of Economic Ownership and how it is determined, exploring how Indian law attributes intangible returns based on legal or economic ownership • [Substance in Transfer Pricing] The book discusses the role of substance in Transfer Pricing, exploring whether Transfer Pricing officers can look beyond agreements to uncover reality and the role of significant people functions • [Benchmarking for Financial Transactions] It provides insights on benchmarking for financial transactions such as inter-company loans and guarantees, highlighting the importance of credit rating in financial transaction analysis and how to compute a credit rating • [Location Savings] The book explains where location savings should be taxed and whether profit split is the correct methodology for taxing location savings • [Defending Management Charges] It guides Multinational Enterprises (MNEs) on defending management charges, the availability of Safe Harbour for Management Charges in India, and the shortcomings of the safe harbour • [Cost Contribution Agreements] Readers will understand what cost contribution agreements are and how they differ from intra-group service agreements • [International Rulings on BEPS] The book summarizes leading international rulings on BEPS with illustrations, helping readers understand their implications and how tax litigators can apply them in the Indian context • [Three-Tier Documentation with FAQs] From the evolution and objectives behind the three-tier approach to the requirements suggested by the OECD and their adoption into Indian legislation, the book covers it all. It includes various prescribed templates and answers to general and transaction/issue-specific FAQs addressed by the OECD in the BEPS Action Plan 13 report The detailed contents of the book are as follows: • [Introduction] o This chapter provides an overview of the BEPS project and its objectives, including case studies of companies like Starbucks, Google, and Apple, illustrating the necessity for the BEPS initiative • [BEPS Implications on Transfer Pricing] o This chapter provides an in-depth examination of BEPS implications on transfer pricing, focusing on fundamental changes proposed by the OECD and their potential impact on MNEs in India. It analyses concepts such as economic substance, substance over form, and profit shifting to low-tax jurisdictions • [DEMPE Analysis] o This chapter provides a detailed discussion of the DEMPE (Development, Enhancement, Maintenance, Protection, and Exploitation) functions, highlighting the complexities of attributing profits to intangible assets and the Indian tax authorities approach to these challenges • [BEPS Guidance on 'Substance over Form'] o This chapter discusses the principle of prioritizing economic substance over contractual form, emphasizing the importance of actual business activities and behaviours in determining transfer pricing as per BEPS guidelines • [Low-Value Intra-Group Services] o This chapter examines BEPS guidelines for low value-adding intra-group services, providing simplified approaches for determining arm's length charges and outlining documentation requirements for these services • [Financial Transactions] o This chapter analyses the intricacies of transfer pricing for financial transactions. This chapter covers treasury functions, credit risk assessment, inter-company loans, and guarantees, with an emphasis on compliance with the arm's length principle • [Cost Contribution Arrangements] o This chapter explores the concept of cost contribution arrangements (CCAs) under BEPS, discussing how MNEs share the costs and benefits of joint development activities and the implications for transfer pricing • [Location Savings] o This chapter provides an analysis of location savings and location-specific advantages, offering guidance on how these factors should be incorporated into transfer pricing strategies, particularly in the Indian context • [Three-Tier Documentation] o This chapter provides a review of the BEPS-recommended three-tier documentation approach, including the master file, local file, and country-by-country report, and a discussion on how these documentation requirements are implemented in India • [Dispute Resolution Mechanism] o This chapter discusses the mechanisms for resolving transfer pricing disputes, including the mutual agreement procedure (MAP) and India's Advance Pricing Agreement (APA) program. It provides practical insights into navigating disputes under the new BEPS regime • [International Transfer Pricing Rulings on BEPS] o This chapter summarises significant international transfer pricing rulings related to BEPS, offering key takeaways and their implications for the Indian transfer pricing landscape • [Conclusion] o This chapter concludes by synthesizing the key insights and practical guidance provided in each chapter, reinforcing the importance of understanding and applying BEPS principles to transfer pricing in India
CA INTER EIS-SM MCQ Book
Author: CA. Saket Ghiria
Publisher: Saket Ghiria Classes
ISBN:
Category : Education
Languages : en
Pages : 236
Book Description
Multiple Choice Questions (MCQ) Book for CA INTER EIS-SM Exams by CA. Saket Ghiria Sir. Containing over 2300 Plus MCQs. Book includes Chapter-wise and Mix MCQS of both Enterprise Information Systems (EIS) and Strategic Management (SM) which is going to help students a lot in building a command over the MCQs.
Publisher: Saket Ghiria Classes
ISBN:
Category : Education
Languages : en
Pages : 236
Book Description
Multiple Choice Questions (MCQ) Book for CA INTER EIS-SM Exams by CA. Saket Ghiria Sir. Containing over 2300 Plus MCQs. Book includes Chapter-wise and Mix MCQS of both Enterprise Information Systems (EIS) and Strategic Management (SM) which is going to help students a lot in building a command over the MCQs.
RISK MANAGEMENT
Author: NARAYAN CHANGDER
Publisher: CHANGDER OUTLINE
ISBN:
Category : Business & Economics
Languages : en
Pages : 580
Book Description
THE RISK MANAGEMENT MCQ (MULTIPLE CHOICE QUESTIONS) SERVES AS A VALUABLE RESOURCE FOR INDIVIDUALS AIMING TO DEEPEN THEIR UNDERSTANDING OF VARIOUS COMPETITIVE EXAMS, CLASS TESTS, QUIZ COMPETITIONS, AND SIMILAR ASSESSMENTS. WITH ITS EXTENSIVE COLLECTION OF MCQS, THIS BOOK EMPOWERS YOU TO ASSESS YOUR GRASP OF THE SUBJECT MATTER AND YOUR PROFICIENCY LEVEL. BY ENGAGING WITH THESE MULTIPLE-CHOICE QUESTIONS, YOU CAN IMPROVE YOUR KNOWLEDGE OF THE SUBJECT, IDENTIFY AREAS FOR IMPROVEMENT, AND LAY A SOLID FOUNDATION. DIVE INTO THE RISK MANAGEMENT MCQ TO EXPAND YOUR RISK MANAGEMENT KNOWLEDGE AND EXCEL IN QUIZ COMPETITIONS, ACADEMIC STUDIES, OR PROFESSIONAL ENDEAVORS. THE ANSWERS TO THE QUESTIONS ARE PROVIDED AT THE END OF EACH PAGE, MAKING IT EASY FOR PARTICIPANTS TO VERIFY THEIR ANSWERS AND PREPARE EFFECTIVELY.
Publisher: CHANGDER OUTLINE
ISBN:
Category : Business & Economics
Languages : en
Pages : 580
Book Description
THE RISK MANAGEMENT MCQ (MULTIPLE CHOICE QUESTIONS) SERVES AS A VALUABLE RESOURCE FOR INDIVIDUALS AIMING TO DEEPEN THEIR UNDERSTANDING OF VARIOUS COMPETITIVE EXAMS, CLASS TESTS, QUIZ COMPETITIONS, AND SIMILAR ASSESSMENTS. WITH ITS EXTENSIVE COLLECTION OF MCQS, THIS BOOK EMPOWERS YOU TO ASSESS YOUR GRASP OF THE SUBJECT MATTER AND YOUR PROFICIENCY LEVEL. BY ENGAGING WITH THESE MULTIPLE-CHOICE QUESTIONS, YOU CAN IMPROVE YOUR KNOWLEDGE OF THE SUBJECT, IDENTIFY AREAS FOR IMPROVEMENT, AND LAY A SOLID FOUNDATION. DIVE INTO THE RISK MANAGEMENT MCQ TO EXPAND YOUR RISK MANAGEMENT KNOWLEDGE AND EXCEL IN QUIZ COMPETITIONS, ACADEMIC STUDIES, OR PROFESSIONAL ENDEAVORS. THE ANSWERS TO THE QUESTIONS ARE PROVIDED AT THE END OF EACH PAGE, MAKING IT EASY FOR PARTICIPANTS TO VERIFY THEIR ANSWERS AND PREPARE EFFECTIVELY.
Federal Register
Author:
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 228
Book Description
Publisher:
ISBN:
Category : Delegated legislation
Languages : en
Pages : 228
Book Description
Jones and Sufrin's EU Competition Law
Author:
Publisher: Oxford University Press
ISBN: 0192855018
Category :
Languages : en
Pages : 1424
Book Description
The complete guide to EU competition law, combining key primary sources with expert author commentary.The most comprehensive resource for students on EU competition law; extracts from key cases, academic works, and legislation are paired with incisive critique and commentary from an expert author teamSelling Points--· Full, definitive coverage of every aspect of EU competition law - the complete guide tothe subject· Students are guided through the most important extracts from key cases, articles, and statutory material, all carefully selected and explained by this experienced authorteam· 'Central Issues' at the start of each chapter clearly identify key themes and principles discussed, to help readers navigate the material effectively· Extensive footnoting and further reading suggestions provide a thorough guide to the literature, giving students a starting point for their own research and readingNew to this edition--· Full analysis of important developments in competition law and policysince 2019, including relevant case-law, new EU legislation and notices and competition law goals;· A comprehensive discussion of the evolving law and policy governing market definition and vertical,horizontal cooperation and sustainability agreements;· A new chapter on competition law in the digital economy, incorporating a discussion of the Digital Markets Act.
Publisher: Oxford University Press
ISBN: 0192855018
Category :
Languages : en
Pages : 1424
Book Description
The complete guide to EU competition law, combining key primary sources with expert author commentary.The most comprehensive resource for students on EU competition law; extracts from key cases, academic works, and legislation are paired with incisive critique and commentary from an expert author teamSelling Points--· Full, definitive coverage of every aspect of EU competition law - the complete guide tothe subject· Students are guided through the most important extracts from key cases, articles, and statutory material, all carefully selected and explained by this experienced authorteam· 'Central Issues' at the start of each chapter clearly identify key themes and principles discussed, to help readers navigate the material effectively· Extensive footnoting and further reading suggestions provide a thorough guide to the literature, giving students a starting point for their own research and readingNew to this edition--· Full analysis of important developments in competition law and policysince 2019, including relevant case-law, new EU legislation and notices and competition law goals;· A comprehensive discussion of the evolving law and policy governing market definition and vertical,horizontal cooperation and sustainability agreements;· A new chapter on competition law in the digital economy, incorporating a discussion of the Digital Markets Act.
Transfer Pricing and Corporate Taxation
Author: Elizabeth King
Publisher: Springer Science & Business Media
ISBN: 0387781838
Category : Business & Economics
Languages : en
Pages : 199
Book Description
National tax authorities individually determine multinational ?rms’ country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies. These methodologies are founded on basic assumptions about market structure and ?rm behavior that are rarely empirically valid. Moreover, for the most part, the transfer pricing methodologies now in vogue were developed before the Internet became a dominant factor in the world economy, and hedge and private equity funds transformed ?nancial and commodities markets. For these reasons, multinational ?rms are unable to accurately anticipate their tax liabilities in individual countries, and remain at risk of double taxation. Uncertainties in corporate tax liability are extremely costly, both for individual corporations and from an economy-wide perspective. Firms pay exorbitant fees to have tax attorneys, accountants and economists prepare the documentation required by tax authorities to substantiate their intercompany pricing practices and defend their tax positions on audit. Corporate tax liabilities are also potentially much higher than they would be under a more transparent and predictable transfer pricing regime (due to the potential for double taxation and penalties), and investors’ returns are reduced accordingly. The FASB’s Interpretation No. 48, Accounting for Uncertainty in Income Taxes (released on July 13, 2006), has motivated multinational ?rms to increase their reserves substantially (in many cases at the insistence of their au- tors), reducing the total funds available for productive investment. 1 The current transfer pricing regimes are embodied in the OECD Guidelines, individual OECD member countries’ interpretations thereof, the U. S.
Publisher: Springer Science & Business Media
ISBN: 0387781838
Category : Business & Economics
Languages : en
Pages : 199
Book Description
National tax authorities individually determine multinational ?rms’ country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies. These methodologies are founded on basic assumptions about market structure and ?rm behavior that are rarely empirically valid. Moreover, for the most part, the transfer pricing methodologies now in vogue were developed before the Internet became a dominant factor in the world economy, and hedge and private equity funds transformed ?nancial and commodities markets. For these reasons, multinational ?rms are unable to accurately anticipate their tax liabilities in individual countries, and remain at risk of double taxation. Uncertainties in corporate tax liability are extremely costly, both for individual corporations and from an economy-wide perspective. Firms pay exorbitant fees to have tax attorneys, accountants and economists prepare the documentation required by tax authorities to substantiate their intercompany pricing practices and defend their tax positions on audit. Corporate tax liabilities are also potentially much higher than they would be under a more transparent and predictable transfer pricing regime (due to the potential for double taxation and penalties), and investors’ returns are reduced accordingly. The FASB’s Interpretation No. 48, Accounting for Uncertainty in Income Taxes (released on July 13, 2006), has motivated multinational ?rms to increase their reserves substantially (in many cases at the insistence of their au- tors), reducing the total funds available for productive investment. 1 The current transfer pricing regimes are embodied in the OECD Guidelines, individual OECD member countries’ interpretations thereof, the U. S.
Applications of Information Technology in Construction
Author: J. W. S. Maxwell
Publisher: Thomas Telford
ISBN: 9780727716538
Category : Business & Economics
Languages : en
Pages : 356
Book Description
This book aims to provide engineers and managers - whether they are currently involved in information technology (IT) or are considering introducing it into their workplace - with an appreciation of the technology currently in use in the construction industry around the world. Authors from the private and public sectors as well as from academic institutions, present examples from established systems ranging from planning and design, through to construction and maintenance management.
Publisher: Thomas Telford
ISBN: 9780727716538
Category : Business & Economics
Languages : en
Pages : 356
Book Description
This book aims to provide engineers and managers - whether they are currently involved in information technology (IT) or are considering introducing it into their workplace - with an appreciation of the technology currently in use in the construction industry around the world. Authors from the private and public sectors as well as from academic institutions, present examples from established systems ranging from planning and design, through to construction and maintenance management.
A Possible Protocol to the Berne Convention
Author: United States. Congress. House. Committee on the Judiciary. Subcommittee on Intellectual Property and Judicial Administration
Publisher:
ISBN:
Category : Biography & Autobiography
Languages : en
Pages : 152
Book Description
Publisher:
ISBN:
Category : Biography & Autobiography
Languages : en
Pages : 152
Book Description