TY  - BOOK
AU  - Bhat,Ganapati
ED  - Deutsches Institut für Entwicklungspolitik gGmbH
TI  - Transfer pricing, tax havens and global governance
T2  - DIE Discussion Paper
SN  - 9783889854551
PY  - 2009///
CY  - Bonn, 
KW  - Multinationales Unternehmen
KW  - Pretiale Lenkung
KW  - Verrechnungspreis
KW  - Gewinnverlagerung
KW  - Steueroase
KW  - Besteuerungsverfahren
KW  - Global Governance
KW  - (stw)Multinationales Unternehmen
KW  - (stw)Verrechnungspreis
KW  - (stw)Gewinnverlagerung
KW  - (stw)Steueroase
KW  - (stw)Besteuerungsverfahren
KW  - (stw)Global Governance
KW  - (stw)Welt
KW  - (thesoz)multinationales Unternehmen
KW  - (thesoz)Gewinnverteilung
KW  - (thesoz)Steuerflucht
KW  - (thesoz)Global Governance
KW  - (thesoz)Gewinn
KW  - (thesoz)Besteuerung
KW  - (thesoz)Gewinn- und Verlustrechnung
KW  - Steuerbemessung
KW  - Graue Literatur
N1  - Veröffentlichungsversion; Open Access unbekannt; Open Access
N2  - Abstract: "Tax-motivated transfer pricing has attracted world attention owing to the existence of low-tax jurisdictions and the volume of the activities of multinational corporations (MNCs). MNCs have many instruments for shifting profits through transfer pricing, and tax havens provide ample opportunity for this. Tax havens pose the threat of capital flight and income shifting from high-tax countries. At present, there are two ways of tackling this problem: by applying the arm's length principle to determine the tax payable by MNCs in a particular jurisdiction or by using a formula to allocate tax payable by MNCs between countries. Based on various studies conducted so far, this paper summarizes the advantages and disadvantages of these methods in solving the problem of profit-shifting by MNCs. The predicament is truly global in nature, and no single country or group of countries can hope to resolve it. It is high time a global institution was set up to calculate MNCs' worldwide income and
UR  - https://nbn-resolving.org/urn:nbn:de:0168-ssoar-194019
UR  - https://d-nb.info/119157833X/34
UR  - http://www.ssoar.info/ssoar/handle/document/19401
ER  -