Canadiana

Canadiana PDF Author:
Publisher:
ISBN:
Category : Canada
Languages : en
Pages : 1708

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Book Description

Canadiana

Canadiana PDF Author:
Publisher:
ISBN:
Category : Canada
Languages : en
Pages : 1708

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Book Description


Principles of Financial Accounting

Principles of Financial Accounting PDF Author: Christine Jonick
Publisher:
ISBN: 9781940771151
Category : Business & Economics
Languages : en
Pages : 320

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Book Description
The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Financial Accounting. Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Christine Jonick's years of teaching and commitment to effective pedagogy. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development

Canadian Books in Print 2002

Canadian Books in Print 2002 PDF Author: Marian Butler
Publisher:
ISBN: 9780802049759
Category : Language Arts & Disciplines
Languages : en
Pages : 930

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Canadian Books in Print. Author and Title Index

Canadian Books in Print. Author and Title Index PDF Author:
Publisher: University of Toronto Press
ISBN:
Category : Canada Imprints
Languages : en
Pages : 1610

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Catalog of Copyright Entries. Third Series

Catalog of Copyright Entries. Third Series PDF Author: Library of Congress. Copyright Office
Publisher: Copyright Office, Library of Congress
ISBN:
Category : Copyright
Languages : en
Pages : 1862

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Transfer Pricing Aspects of Intra-Group Financing

Transfer Pricing Aspects of Intra-Group Financing PDF Author: Raffaele Petruzzi
Publisher: Kluwer Law International B.V.
ISBN: 9041167331
Category : Law
Languages : en
Pages : 286

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Book Description
For corporate managers, maximization of the profits and the market value of the firm is a prime objective. The logical working out of this principle in multinational enterprises has led to an intense focus on transfer pricing between related companies, principally on account of the very attractive tax advantages made possible. Inevitably, numerous countries have established transfer pricing legislation designed to combat the distortions and manipulations that are inherent in such transactions. This important book, one of the first in-depth analysis of the current worldwide working of transfer pricing in intra-group financing and its resonance in law, presents the relevant issues related to loans, financial guarantees, and cash pooling; analyses an innovative possible approach to these issues; and describes new methodologies that can be implemented in practice in order to make intra-group financing more compliant with efficient corporate financing decisions and the generally accepted OECD arm’s length principle. Comparing the tax measures implemented in the corporate tax law systems of forty countries, this study investigates such aspects of intra-group financing as the following: – corporate finance theories, studies, and surveys regarding financing decisions; – application of the arm’s length principle to limit the deductibility of interest expenses; – impact of the OECD’s Base Erosion and Profit Shifting (BEPS) project; – transfer pricing issues related to intra-group financing; – credit risk in corporate finance; – rationales utilized by credit rating agencies; and – the assessment of arm’s length nature of intra-group financing. The author describes ways in which the application of the arm’s length principle can be strengthened and how the related risk of distortion and manipulation can be minimized. The solutions and methodologies proposed are applicable to any business sector. Given that determination of the arm’s length nature of transactions between related companies is one of the most difficult tasks currently faced by taxpayers and tax administrations around the world, this thorough assessment and analysis will prove extraordinarily useful for in-house and advisory practitioners, corporate officers, academics, international organizations, and government officials charged with finding effective responses to the serious issues raised. In addition to its well-researched analysis, the book’s comparative overview of how loans, financial guarantees, and cash pooling are currently addressed by OECD Member States and by their national courts is of great practical value in business decision making.

Municipal Journal and Engineer

Municipal Journal and Engineer PDF Author:
Publisher:
ISBN:
Category : Municipal engineering
Languages : en
Pages : 958

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Municipal Journal and Public Works

Municipal Journal and Public Works PDF Author:
Publisher:
ISBN:
Category : Municipal engineering
Languages : en
Pages : 926

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Book Description


Wealthier, Fairer Scotland

Wealthier, Fairer Scotland PDF Author: Michael Keating
Publisher: Edinburgh University Press
ISBN: 1474416454
Category : Political Science
Languages : en
Pages : 176

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Book Description
The ambition of the Scottish Government is to create a wealthier and fairer nation. Following the devolution acts of 1998, 2012 and 2016, it has extensive powers and resources to fulfill its ambition. This interdisciplinary collection of essays asks how it can be achieved, given the range of powers available, economic constraints, institutions and public support. Looking at economic policy, taxation and welfare, it provides a realistic analysis of the opportunities and constraints facing a small, devolved nation. After years of debate on what powers Scotland should have, this book examines how they might be used to shape the country's future.

Understanding the Social Economy

Understanding the Social Economy PDF Author: Jack Quarter
Publisher: University of Toronto Press
ISBN: 1487520336
Category : Business & Economics
Languages : en
Pages : 421

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Book Description
The second edition of Understanding the Social Economy expands upon the authors' ground-breaking examination of organizations founded upon a social mission - social enterprises, non-profits, co-operatives, credit unions, and community development associations.