Transfer Pricing and Corporate Taxation

1. Introduction
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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
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5. Intercompany Sale of Diamonds
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6. Intercompany Sale of Medical Devices
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7. Performance of Intercompany Services
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8. Replication of Internet-Based Business Model
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9. Sale of Assets with Embedded Intellectual Property
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10. Provision of CDN Services to Third Parties
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11. Global Trading of Commodities
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12. Decentralized Ownership of Intellectual Property
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13. Concluding Observations
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Avainsanat: BUSINESS & ECONOMICS / Management Science BUS042000