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Books > Business & Economics > Finance & accounting > Finance > Investment & securities
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Tax Policy and FDI Influence of Transfer Pricing (Hardcover)
Loot Price: R722
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Tax Policy and FDI Influence of Transfer Pricing (Hardcover)
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Hall mark of Globalization is the emergence and dominance of
Multinational Corporations(MNCs). Foreign Direct Investment (FDI)
implies minimum two entities-mostly incorporated- situated in two
different nations. The transactions between these entities that are
having common control and management of running of these entities
give rise to the question of how to decide the price of commercial
transactions between them, since they are not happening in an open
market but occurring within the same group. This is the issue of
transfer pricing. Tax differentials between two tax jurisdictions
are expected to cause transfer pricing manipulations resulting into
profit shifting from high tax jurisdiction to low tax jurisdiction.
Tax policy of a Government can affect the pre-investment decision
of an enterprise about the locational choice as well as post
investment decision of the investor as to where to show the profit;
either in the host country or in home country or in some other
country if the foreign direct investor has establishments in more
than two countries. Therefore Tax Policy, FDI and Transfer Pricing
are closely connected issues. This book analyses the linkages
between these concepts theoretically as well as empirically using
primary as well as secondary data. India is actively promoting FDI.
This book also examines the performance of FDI in India and how and
why it is distributed across different states. The legislative and
administrative measures used by Government of India and the
prevalent legal and governmental practices followed by other
Nations to protect the revenue base and the short comings of these
measures are discussed in this book.
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