Transfer pricing in the 1990s

Article Abstract:

The transfer pricing practices of large American industrial companies are examined in a 1990 survey of 143 Fortune 500 firms. The survey reveals that 132 of the respondent firms used transfer pricing methods in domestic interdivisional transfers, while 90 respondent firms used transfer pricing methods in international transfers. The survey also shows that, as compared to 1977, more firms have adopted market-based transfer pricing techniques as opposed to cost-based techniques. The survey also reveals that the use of transfer pricing policies by multinational respondent firms is principally influenced by the need to maintain overall corporate profitability, by the existence of significant income tax rate differentials between countries, and by foreign restrictions on profit repatriation.

Standards, Taxation, International business enterprises, Multinational corporations, Transfer pricing

---

U.S. and UK sign new income tax treaty

Article Abstract:

The US and UK signed a new income tax treaty which is designed to encourage international investment and boost trade. Key changes about cross-border dividends, pension plan contributions, investigative powers for tax collection on foreign soil, and diplomatic notes are examined.

United Kingdom, United States, Interpretation and construction, International aspects, United States foreign relations, British foreign relations, Income tax, Treaties

---

Similar abstracts:

• Abstracts: Video-conferencing firm Polycom looks and sounds like a leader. Bay Networks' results to trail forecasts
• Abstracts: Inventory buffers in recoverable manufacturing. Assessing the impact of JIT using economic theory. Management initiatives and just-in-time manufacturing
• Abstracts: Checklist of transfer pricing issues for M&A transactions involving U.S. targets. Landmark case for cross-border U.S. Internet acquisitions
• Abstracts: A maverick in the gene-decoding race. Fox changes tack in race for sports-fan audience. The new space race prepares for lift-off
• Abstracts: Self-organizing processes in top management teams: a Boolean comparative approach. Capturing learning and applying knowledge: an investigation of the use of innovation teams in Japanese and American automotive firms

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.