The Economics Of International Transfers
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Author | : Wolfgang Schön |
Publisher | : Springer Science & Business Media |
Total Pages | : 308 |
Release | : 2012-02-15 |
Genre | : Law |
ISBN | : 3642259804 |
The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm’s length standard for the determination of transfer prices is under increasing pressure. Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights. With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.
Author | : Steven Brakman |
Publisher | : |
Total Pages | : 219 |
Release | : 1998 |
Genre | : Balance of payments |
ISBN | : |
Author | : Steven Brakman |
Publisher | : Cambridge University Press |
Total Pages | : 233 |
Release | : 1998-12-10 |
Genre | : Business & Economics |
ISBN | : 0521572142 |
An economic analysis of the theory, modelling and history of international transfers.
Author | : National Bureau of Economic Research |
Publisher | : University of Chicago Press |
Total Pages | : 224 |
Release | : 2003-10-15 |
Genre | : Business & Economics |
ISBN | : 9780226533568 |
Few United States government programs are as controversial as those designed to aid the poor. From tax credits to medical assistance, aid to needy families is surrounded by debate—on what benefits should be offered, what forms they should take, and how they should be administered. The past few decades, in fact, have seen this debate lead to broad transformations of aid programs themselves, with Aid to Families with Dependent Children replaced by Temporary Assistance to Needy Families, the Earned Income Tax Credit growing from a minor program to one of the most important for low-income families, and Medicaid greatly expanding its eligibility. This volume provides a remarkable overview of how such programs actually work, offering an impressive wealth of information on the nation's nine largest "means-tested" programs—that is, those in which some test of income forms the basis for participation. For each program, contributors describe origins and goals, summarize policy histories and current rules, and discuss the recipient's characteristics as well as the different types of benefits they receive. Each chapter then provides an overview of scholarly research on each program, bringing together the results of the field's most rigorous statistical examinations. The result is a fascinating portrayal of the evolution and current state of means-tested programs, one that charts a number of shifts in emphasis—the decline of cash assistance, for instance, and the increasing emphasis on work. This exemplary portrait of the nation's safety net will be an invaluable reference for anyone interested in American social policy.
Author | : Byron G. Auguste |
Publisher | : Springer |
Total Pages | : 319 |
Release | : 2016-07-27 |
Genre | : Business & Economics |
ISBN | : 1349255173 |
International payments unions and clearing houses have been employed by 88 countries in Europe, Asia, Africa, Latin America and the Caribbean to liberalise regional trade and payments during the past 50 years. Yet, their impact on participating countries has not been well understood. When the republics of the former Soviet Union were deciding on new monetary regimes, many economists proposed a payments union but could not estimate its potential benefits or risks. This book presents the first fully articulated theory of international payments unions and clearing houses in order to answer the questions: When should a country choose to participate in a payments union? What benefits and costs have actually resulted from existing and past clearing houses? When should countries in a clearing house seek to form a payments union?
Author | : Tamir Agmon |
Publisher | : Oxford University Press |
Total Pages | : 300 |
Release | : 1991-08-01 |
Genre | : Business & Economics |
ISBN | : 0195362802 |
This important collection examines the means by which technological knowledge is transferred from countries that develop it to those who need it. Written by well-known authorities and derived from a conference held at the University of California and sponsored by IBEAR (International Business Education Research Program), the contributions focus on the transfer of technology from Western countries to Asian countries.
Author | : SPJ du Plessis |
Publisher | : Butterworth-Heinemann |
Total Pages | : 377 |
Release | : 2014-05-20 |
Genre | : Business & Economics |
ISBN | : 148310575X |
International Economics covers the study of international economics and its theories. The book discusses the monetary theory and the pure theory of international trade. Under the former theory, the topics tackled are the transfer of money between countries or foreign exchange operations; the mechanism of international payments; and the actual determination of exchange rates. The book describes the balance of payments and the balance of payment adjustments and its monetary, fiscal, and exchange rate policies. The determination of the quantity and composition of international reserves and the causes and consequences of trade are also considered. The book describes the modern theory, approaches and extensions to the trade theory, and the basis of trade. The text also investigates the effects of government intervention in trade, economic integration and cooperation, and the effect of trade in fostering economic development in less developed countries. Economists and students taking Economics and related courses will find this book invaluable.
Author | : Sunil Parvathi |
Publisher | : Infotech Publishers |
Total Pages | : 0 |
Release | : 2022-11-07 |
Genre | : Business & Economics |
ISBN | : 9784279008851 |
INTRODUCTION The tremendous progress in science and technology and its increasing application in n production process accelerated technology transaction one among the nation-states Consequently, the transfer of technology has not been confined within the developed world,
Author | : |
Publisher | : |
Total Pages | : 300 |
Release | : 2003 |
Genre | : Computer network resources |
ISBN | : |
Author | : Opati, Thaisaiyi Zephania |
Publisher | : IGI Global |
Total Pages | : 311 |
Release | : 2019-12-20 |
Genre | : Business & Economics |
ISBN | : 1799824004 |
Consumers continue to rely heavily on their phones to complete such tasks as transferring funds between banks or accounts, depositing or withdrawing funds, paying bills, and purchasing items. Mobile money users are oftentimes more financially resilient and can protect themselves better against economic and other shocks. Moreover, mobile money can increase the velocity of money in circulation because it reduces the transactions and time costs of making retail payments. As such, understanding the impact of mobile payments is imperative for businesses and the economy. Impact of Mobile Payment Applications and Transfers on Business is a pivotal reference source that provides vital research on mobile money transfer and its impact in social, corporate, and micro- and macro-policies concerning the aggregate economy and individual households as a whole within an economy. It covers the impact, innovations, business-to-business transformations, regulatory framework, challenges, and ethical issues surrounding mobile money transfers around the world. This book is ideally designed for economists, financial analysts, business managers, leaders, scholars, practitioners, researchers, and students in fields that include management, finance, economics, commerce, and leadership.