Transfer Pricing and Developing Economies : (Record no. 5058)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 03875cam a22005175i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 210969 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | US-djbf |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210811114006.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 020129s2017 dcu o i00 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781464809705 |
| Terms of availability | 49.95 USD |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781464809699 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (The World Bank)210969 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DJBF |
| Language of cataloging | eng |
| Transcribing agency | DJBF |
| Description conventions | rda |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Cooper, Joel. |
| 9 (RLIN) | 25516 |
| 245 10 - TITLE STATEMENT | |
| Title | Transfer Pricing and Developing Economies : |
| Remainder of title | A Handbook for Policy Makers and Practitioners / |
| Statement of responsibility, etc. | Joel Cooper. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Washington, D.C. : |
| Name of producer, publisher, distributor, manufacturer | The World Bank, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (388 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS | |
| File type | data file |
| Source | rda |
| 490 1# - SERIES STATEMENT | |
| Series statement | Directions in Development; Directions in Development - Public Sector Governance |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country's potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm's length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country's tax base and raising additional revenue with investment climate considerations wherever appropriate. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on print version record. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Arm'S Length Principle |
| 9 (RLIN) | 25517 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Base Erosion And Profit Shifting |
| 9 (RLIN) | 25518 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Beps |
| 9 (RLIN) | 25519 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Domestic Resource Mobiliization |
| 9 (RLIN) | 25520 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Financing For Development |
| 9 (RLIN) | 25521 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax Reform In Developing Countries |
| 9 (RLIN) | 25522 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax Revenue |
| 9 (RLIN) | 25523 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation Of Multinationals |
| 9 (RLIN) | 25524 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | TP |
| 9 (RLIN) | 25525 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Transfer Mispricing |
| 9 (RLIN) | 25526 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Transfer Pricing |
| 9 (RLIN) | 25527 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Transfer Pricing Regulation |
| 9 (RLIN) | 25528 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Cooper, Joel. |
| 9 (RLIN) | 25516 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Fox, Randall. |
| 9 (RLIN) | 25529 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Loeprick, Jan. |
| 9 (RLIN) | 25530 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mohindra, Komal. |
| 9 (RLIN) | 25531 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Main entry heading | Print Version: |
| International Standard Book Number | 9781464809699 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | World Bank e-Library. |
| 9 (RLIN) | 25532 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://elibrary.worldbank.org/doi/book/10.1596/978-1-4648-0969-9">http://elibrary.worldbank.org/doi/book/10.1596/978-1-4648-0969-9</a> |
No items available.