Transfer Pricing and Corporate Taxation

1. Introduction
Elizabeth King

2. Economic vs. Accounting Profit Rates
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3. Overview and Critique of Existing Transfer Pricing Methods
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4. Some Alternative Approaches to Transfer Pricing
Elizabeth King

5. Intercompany Sale of Diamonds
Elizabeth King

6. Intercompany Sale of Medical Devices
Elizabeth King

7. Performance of Intercompany Services
Elizabeth King

8. Replication of Internet-Based Business Model
Elizabeth King

9. Sale of Assets with Embedded Intellectual Property
Elizabeth King

10. Provision of CDN Services to Third Parties
Elizabeth King

11. Global Trading of Commodities
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12. Decentralized Ownership of Intellectual Property
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13. Concluding Observations
Elizabeth King

Keywords: BUSINESS & ECONOMICS / Management Science BUS042000