Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing PDF Download
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Author: Sebastian Beer
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 27
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Book Description
Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are large. Simplified approaches seek to reduce these costs by relying on an approximation of the true tax base, potentially distorting resource allocation. We examine the efficiency cost of transfer pricing simplification theoretically and empirically. Using a sample of 300,000 firms located in 22 countries, we estimate that common transfer pricing practices reduce efficiency between 0.25 and 2.2 percent of total factor productivity across sectors. Focusing on the manufacturing sector, we then observe that simplification more than doubles sectoral inefficiency on average. However, large differences exist, with moderate efficiency costs in several sectors.
Author: Sebastian Beer
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 27
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Book Description
Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are large. Simplified approaches seek to reduce these costs by relying on an approximation of the true tax base, potentially distorting resource allocation. We examine the efficiency cost of transfer pricing simplification theoretically and empirically. Using a sample of 300,000 firms located in 22 countries, we estimate that common transfer pricing practices reduce efficiency between 0.25 and 2.2 percent of total factor productivity across sectors. Focusing on the manufacturing sector, we then observe that simplification more than doubles sectoral inefficiency on average. However, large differences exist, with moderate efficiency costs in several sectors.
Author: Christof Sielecki Christof Sielecki
Publisher: New In Chess
ISBN: 9056918680
Category : Games & Activities
Languages : en
Pages : 796
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Book Description
After the success of his award-winning book ‘Keep it Simple 1.e4’ International Master Christof Sielecki is back. His new repertoire based on 1.d4 has a similar profile: variations that are straightforward and easy to remember, and require little or no maintenance. Sielecki has created a reliable set of opening lines for chess players of almost all levels. The major objective is to dominate Black from the opening, by simple means. You don’t need to sacrifice anything or memorize long tactical lines. His main concept is for White to play 1.d4, 2.Nf3, 3.g3, 4.Bg2, 5.0-0 and in most cases 6.c4. Sielecki developed this repertoire while working with students who were looking for something that was easy to understand and easy to learn. This new 1.d4 repertoire may be even easier to master than his 1.e4 recommendations, because it is such a coherent system. Sielecki always clearly explains the plans and counterplans and keeps you focussed on what the position requires. Ambitious players rated 1500 or higher will get great value out of studying this extremely accessible book.
Author: Sebastian Morris
Publisher: Springer Nature
ISBN: 9811912769
Category : Business & Economics
Languages : en
Pages : 316
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Book Description
This book discusses the Indian economic crisis and brings out what went wrong and the correction necessary for getting the economy back to high growth trajectory, leading to economic transformation. To do so, the book covers trends in performance of Indian economy since the Global Financial Crisis to the COVID-19 effect, bringing out factors that have determined the same. The book questions the approach to macroeconomic policy of both the RBI and the government and brings out what it takes for macroeconomic policy to be supportive of high growth. It contains revealing contrasts with East Asia and China, although India has the same potential to grow with an expansion of manufacturing. Overall, it argues that macroeconomic policies (as much as structural, industrial, and trade policies) have been deficient and even good initiatives on the industrial policy and trade flounder for the lack of a strategic approach to macroeconomics. The book highlights the special opportunities present in an emerging economy with vast under and utilised labour and the macroeconomic policy initiatives that can take advantage of this key feature. It covers the macroeconomic data on growth using multiple indicators, then the external shocks and the internal policy measures/responses; besides, GVA/GDP, credit, exports, external transactions, interest and policy rates, yields, exchange rates, money, capital flows, indices of industrial sector, price indices and inflation, government expenditures, tax rates, fiscal deficits, market uncertainty measures to present a holistic picture of the economy and the shocks and policy actions that have followed. The book uses an innovative method of presentation and the consistency of the trends/stances of both monetary and fiscal policy using these large number of variables. It discusses the debate on overestimation of GDP/GVA growth estimates over the years from 2011-12 to about 2016-17 comprehensively. There is special coverage of GST with a comparison with China. Coverage also includes performance since the COVID-19 crisis again using a large number of indicators and an explanation for the same in terms of the limitations of the government’s initiatives to counteract. The book is a quick and ready reference of what has happened in macroeconomic terms to those interested in the relevant facts. It is of interest to international economists, policy analysts, and investors whose need to understand that the Indian economy in macroeconomic terms and in terms of the stances and penchant of the government and the RBI is of value.
Author: David Lawrenson
Publisher: Robinson
ISBN: 1472139984
Category : Business & Economics
Languages : en
Pages : 288
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Book Description
FULLY REVISED AND UPDATED 2017 EDITION This comprehensively revised and expanded new edition of David Lawrenson`s bestselling book shows you how to buy the right property in the right location (including abroad), and how to maximise yield and capital gain - whatever the state of the market. It includes advice on: Getting the best possible deals from developers and private sellers, and at auctions Managing issues such as tax, mortgages, credit rating, insurances, damp, flood risk, and letting agents Complying and keeping up to date with all laws and regulations Avoiding tenants from hell This new edition reflects the current market as well as up-to-date information on mortgage availability, licensing and HHSRS regulations; the Green Deal re-launch; squatting laws; tenancy deposit schemes and immigration check requirements. 'Stands out as a practical and extremely detailed guide for landlords . . . crammed full of tips.' National Landlords Association 'Excellent guidance . . . a valuable contribution to the savvy landlord's bookshelf.' Landlordzone.co.uk David Lawrenson has more than thirty years' experience as a landlord, buy-to-let expert and property consultant. His consultancy service at www.LettingFocus.com provides independent advice for landlords and organisations that provide services to the private rented sector.
Author: Durgesh Kumar Mishra
Publisher: CRC Press
ISBN: 1000191273
Category : Computers
Languages : en
Pages : 940
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Book Description
Fourth International Conference on Information and Communication Technology for Competitive Strategies targets state-of-the-art as well as emerging topics pertaining to information and communication technologies (ICTs) and effective strategies for its implementation for engineering and intelligent applications.
Author: Eric R. Dodge
Publisher: McGraw Hill Professional
ISBN: 1260122972
Category : Study Aids
Languages : en
Pages : 257
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Book Description
A PERFECT PLAN FOR THE PERFECT SCORE Score-Raising Features Include:•4 full-length practice exams, 2 in the book + 2 on Cross-Platform•Hundreds of practice exercises with thorough answer explanations•Comprehensive overview of the AP Macroeconomics exam format •Practice questions that reflect both multiple-choice and free-response question types, just like the ones you will see on test day•Proven strategies specific to each section of the test BONUS Cross-Platform Prep Course for extra practice exams with personalized study plans, interactive tests, powerful analytics and progress charts, flashcards, games, and more! (see inside front and back covers for details)The 5-Step Plan:Step 1: Set up your study plan with three model schedulesStep 2: Determine your readiness with an AP-style Diagnostic ExamStep 3: Develop the strategies that will give you the edge on test dayStep 4: Review the terms and concepts you need to achieve your highest scoreStep 5: Build your confidence with full-length practice exams
Author: Lydia Edwards
Publisher: Bloomsbury Publishing
ISBN: 1350172235
Category : Social Science
Languages : en
Pages : 280
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Book Description
Fashion is ever-changing, and while some styles mark a dramatic departure from the past, many exhibit subtle differences from year to year that are not always easily identifiable. With overviews of each key period and detailed illustrations for each new style, How to Read a Dress is an appealing and accessible guide to women's fashion across five centuries. Each entry includes annotated color images of historical garments, outlining important features and highlighting how styles have developed over time, whether in shape, fabric choice, trimming, or undergarments. Readers learn how garments were constructed and where their inspiration stemmed from at key points in history – as well as how dresses have varied in type, cut, detailing and popularity according to the occasion and the class, age and social status of the wearer. This new edition includes additional styles to illustrate and explain the journey between one style and another; larger images to allow closer investigation of details of dress; examples of lower and working-class, as well as middle-class, clothing; and a completely new chapter covering the 1980s to 2020. The latter demonstrates how the late 20th century and early 21st century firmly left the dress behind as a requirement, but retained it as a perennially popular choice and illustrates how far the traditional boundaries of 'the dress' have been pushed (even including reference to a newly non-binary appreciation of the garment), and the intellectual shifts in the way women's fashion is both inspired and inspires. With these new additions, How to Read a Dress, revised edition, presents a complete and up-to-date picture of 'the dress' in all its forms, across the centuries, and taking into account different sartorial and social experiences. It is the ideal tool for anyone who has ever wanted to know their cartridge pleats from their Récamier ruffles. Equipping the reader with all the information they need to 'read' a dress, this is the ultimate guide for students, researchers, and anyone interested in historical fashion.
Author: Kathleen M. Bailey
Publisher: Routledge
ISBN: 1000364097
Category : Education
Languages : en
Pages : 195
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Book Description
This book is the eighth volume in the Global Research on Teaching and Learning English series, co-published with The International Research Foundation for English Language Education (TIRF). It brings together the latest developments in research on teaching English in under-resourced contexts across the world, offering a window into the complex challenges that these communities face. Recommendations from research and experience in well-resourced contexts are frequently not relevant or feasible in different circumstances. Contributors explore local and regional assets and challenges to provide a deeper understanding of the difficult issues that language learners and teachers must confront, and they provide insights to meet those challenges. With chapters written by TIRF Doctoral Dissertation Grant awardees, the volume addresses the crucial and growing need for research-based conversations on the contexts, environments, and challenges of teaching English in areas of the world with limited resources, literacy levels, or other constraints. The volume includes sections on policy connections, teacher preparation, and practice insights. It is a useful resource for graduate students and teacher educators in language education, ESL/EFL education, and international education, and an enlightening reference for all readers with an interest in language education around the world.
Author: Wei Wu
Publisher: Royal Society of Chemistry
ISBN: 1839167181
Category : Technology & Engineering
Languages : en
Pages : 685
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Book Description
Modern printing technology has paved the way for the fabrication of thin inexpensive electronics and is now established as a topic taught on advanced level courses across materials science and engineering. The properties of printed electronics, such as thin-form factor, flexibility, stretchability, portability, and rollability mean that they have a wide range of applications, including in wearable devices, smart packaging, healthcare, and the automotive industry. This book describes the key printing technologies for printed electronics. Chapters cover principles and mechanisms, techniques, inorganic and organic materials, substrates, post-treatment and applications of printed electronics technologies. Written by a leader in the field, this title will be essential reading for students on courses across materials science, electronics science, manufacturing and engineering, as well as those with an interest in printed electronics.
Author: William Shurtleff; Akiko Aoyagi
Publisher: Soyinfo Center
ISBN: 194843606X
Category : Grits
Languages : en
Pages : 2611
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Book Description
The world's most comprehensive, well documented, and well illustrated book on this subject. With extensive subject and geographic index. 245 photographs and illustrations - mostly color. Free of charge in digital format on Google Books
