Arm's-length price is the price agreed upon by two unrelated and independent parties in a transaction, free from any influence or duress. This concept is crucial for determining taxable liability in international trade and for establishing fair transfer pricing among subsidiaries of multinational companies.
An in-depth analysis of Base Erosion and Profit Shifting (BEPS), examining its mechanisms, impact, regulatory efforts, and future implications in global taxation.
Understanding Direct Investment Abroad, its types, significance, key events, mathematical models, and much more.
A detailed examination of the East India Company, its historical significance, operations, impact on trade and colonization, and its ultimate dissolution.
Economic Imperialism refers to the domination of the economies of colonies by their rulers, or of politically independent countries by foreign or multinational companies. This phenomenon influences global trade, development, and political stability.
An in-depth exploration of Foreign Direct Investment, its types, historical context, applicability, and significance in the global economy.
A detailed comparison of GAAP and IFRS, exploring their differences, key concepts, applications, and implications for multinational corporations.
International business involves commercial transactions that occur across national borders. It requires navigating various legal systems, economic environments, and cultural contexts.
An in-depth exploration of intragroup transactions, their significance, types, and accounting treatments within conglomerates and multinational corporations.
An extensive overview of Multinational Corporations, their definition, types, roles, examples, and impact on global economics. Ideal for students, professionals, and anyone interested in international business.
An in-depth look into the practice of profit shifting, which involves transferring profits to low-tax jurisdictions to reduce tax liability.
An in-depth exploration of Tax Havens, their historical context, types, and their role in global finance. Examples include Luxembourg, Monaco, and the Cayman Islands.
A comprehensive overview of Parallel Loans, their mechanism, benefits, considerations, and applications in international finance.
A comprehensive analysis of reverse imports, a term referring to products manufactured by a multinational corporation's overseas units and imported back to the company's home country.
An in-depth exploration of the 'Double Irish With a Dutch Sandwich' tax avoidance technique, its mechanics, historical context, implications, and examples.
EMEA refers to the Europe, Middle East, and Africa regions. This entry provides an in-depth overview of the countries included in EMEA and the significance of this grouping in the business world.
