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06941nam a22005053i 4500 |
| 001 - CONTROL NUMBER |
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EBC6805074 |
| 003 - CONTROL NUMBER IDENTIFIER |
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MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20221230093425.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr cnu|||||||| |
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221228s2021 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9789087227333 |
| Qualifying information |
(electronic bk.) |
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| Cancelled/invalid ISBN |
9789087227326 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(MiAaPQ)EBC6805074 |
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| System control number |
(Au-PeEL)EBL6805074 |
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| System control number |
(OCoLC)1286426559 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
MiAaPQ |
| Language of cataloging |
eng |
| Description conventions |
rda |
| -- |
pn |
| Transcribing agency |
MiAaPQ |
| Modifying agency |
MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
K4460 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
343.04 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Peng, Claire (Xue). |
| 245 10 - TITLE STATEMENT |
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| Title |
Location-Specific Advantages. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
1st ed. |
| 264 #1 - |
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Amsterdam : |
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IBFD Publications USA, Incorporated, |
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2021. |
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�2021. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (293 pages) |
| 336 ## - |
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text |
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txt |
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rdacontent |
| 337 ## - |
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computer |
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c |
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rdamedia |
| 338 ## - |
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online resource |
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cr |
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rdacarrier |
| 490 1# - SERIES STATEMENT |
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| Series statement |
WU Ser. ; |
| Volume number/sequential designation |
v.22 |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Cover -- Title -- Copyright -- Table of Contents -- Preface -- Acknowledgements -- Abbreviations -- Chapter 1: Introduction -- 1.1. Background -- 1.1.1. From where it started: A query of emerging countries -- 1.1.2. Developing countries are a rising force in the global economy and in the international tax community -- 1.1.3. Global businesses embrace a knowledge-based economy -- 1.1.4. Modern business models erode physical presence in host countries -- 1.1.5. Arm's length principle falls short and requires further modification post-BEPS -- 1.2. Research questions -- 1.3. Novelty of the research -- 1.4. Scope and assumptions -- 1.5. Methodologies -- 1.6. Structure -- Chapter 2: Conceptual Debate of Location-Specific Advantages -- 2.1. Introduction to LSAs -- 2.2. LSAs as an economic concept -- 2.3. LSAs as a tax law and transfer pricing concept -- 2.3.1. LSAs justify the taxing right of host countries in international taxation -- 2.3.2. LSAs present a pricing problem in transfer pricing -- 2.3.3. LSAs present insufficiently identifiable value under the current guidance and practice of transfer pricing -- 2.3.4. LSAs present as an inherent deficiency in allocating global taxing rights -- 2.4. Concluding remarks -- Chapter 3: Transfer Pricing Debate in International and National Domains -- 3.1. Insights from the international organizations -- 3.1.1. The OECD TP Guidelines -- 3.1.2. The UN TP Manual -- 3.2. Insights from selected countries -- 3.2.1. US tax law -- 3.2.2. German tax law -- 3.2.3. Chinese tax law -- 3.2.3.1. "China Country Practice" in the 2017 UN TP Manual -- 3.2.3.2. Domestic transfer pricing rules in China -- 3.2.4. Indian tax law -- 3.2.4.1. Location savings and other LSAs -- 3.2.4.2. Marketing intangibles -- 3.3. Concluding remarks -- Chapter 4: Economic Views of Multinational Enterprises -- 4.1. MNEs and the global economy. |
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| Formatted contents note |
4.2. Economic theories of firms and MNEs -- 4.2.1. Overview of the theories -- 4.2.2. An integration of firm theories -- 4.2.2.1. Ownership advantages and KBC -- 4.2.2.2. Locational advantages -- 4.2.2.3. Internalization advantages -- 4.2.3. Interactions of OLI advantages with contemporary considerations -- 4.3. Concluding remarks -- Chapter 5: Theories of Taxing MNEs -- 5.1. Separate entity theory -- 5.1.1. What it is -- 5.1.2. Merits and demerits -- 5.1.3. Appraisals -- 5.2. Unitary entity theory -- 5.2.1. What it is -- 5.2.1.1. Tax unit: The unitary business -- 5.2.1.2. Tax base: Consolidated income of the unitary business -- 5.2.1.3. Formulary apportionment: Factors and weights -- 5.2.2. Merits and demerits -- 5.2.3. Appraisals -- 5.3. Concluding remarks -- Chapter 6: The Arm's Length Principle -- 6.1. Pre-BEPS developments since the 1930s -- 6.1.1. 1930s-1960s: The emergence of the arm's length principle -- 6.1.2. 1960s-1995: International acceptance of the arm's length principle -- 6.1.3. 1995-2015: Diverging national practice in respect of the arm's length principle -- 6.2. The BEPS Project as an overhaul of the arm's length principle -- 6.2.1. The BEPS initiatives and outcomes -- 6.2.2. The post-BEPS arm's length principle -- 6.2.2.1. Value creation is the new requirement -- 6.2.2.2. Addressing the separation of risks from functions -- 6.2.2.3. Addressing the separation of intangible-related income from functions -- 6.2.2.4. Revised guidance on the transactional profit split method -- 6.2.2.5. Simplified approach to low value-adding services -- 6.2.3. Interpretative value of the post-BEPS arm's length principle in tax treaties -- 6.3. The post-BEPS arm's length principle requires further modification -- 6.3.1. The arm's length principle per se is not a principle. |
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| Formatted contents note |
6.3.2. Global formulary apportionment is not ready to replace the arm's length standard as the international solution -- 6.3.3. The arm's length principle presents fundamental limits in guidance and practice -- 6.3.3.1. Transactional significance -- 6.3.3.2. Functional analysis at entity level -- 6.3.3.3. The post-BEPS arm's length principle still excessively underlines functional significance -- 6.4. Concluding remarks -- Chapter 7: A New Framework for the Guidance and Practice of the Arm's Length Principle -- 7.1. Background -- 7.1.1. The profit allocation problem caused by insufficient inclusion of LSAs -- 7.1.2. Alternative international proposals -- 7.2. The proposal -- 7.2.1. Overview -- 7.2.2. The revised transfer pricing analysis -- 7.2.3. The revised transfer pricing methods -- 7.2.3.1. The one-sided methods with adjustment applicable in Scenario 1 -- 7.2.3.2. The revised residual profit split method applicable in Scenario 2 -- 7.3. Appraisal -- Chapter 8: Conclusions -- 8.1. What are LSAs? -- 8.2. What is the transfer pricing problem caused by LSAs? -- 8.3. What is the rationale for resolving the problem identified? -- 8.4. What is the proposal? -- Bibliography -- Other Titles in the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
This book discusses location-specific advantages, a novel concept originating from the transfer pricing practice in China and India. |
| 588 ## - |
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| -- |
Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) |
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| Local note |
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2022. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
International business enterprises--Taxation--Law and legislation. |
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| Topical term or geographic name as entry element |
Taxation--Law and legislation. |
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| Topical term or geographic name as entry element |
Transfer pricing--Taxation--Law and legislation. |
| 655 #4 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
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| Display text |
Print version: |
| Main entry heading |
Peng, Claire (Xue) |
| Title |
Location-Specific Advantages: Modified Application of the Arm's Length Principle in a Knowledge-Based Economy |
| Place, publisher, and date of publication |
Amsterdam : IBFD Publications USA, Incorporated,c2021 |
| International Standard Book Number |
9789087227326 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) |
|---|
| Corporate name or jurisdiction name as entry element |
ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
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| Uniform title |
WU Ser. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Public note |
Click to View |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
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| Koha item type |
E-book |
