Now showing items 1-6 of 6
International transfer pricing practices : a New Zealand perspective
(Lincoln University. Centre of Accounting Education and Research., 2005-01)
International Transfer Pricing (ITP) is a major managerial concern for multinational companies. This paper identifies the ITP methods used and the importance of environmental factors affecting the choice of methods by ...
International transfer pricing : a survey of practices, tax-audit, and strategies for managing tax uncertainty by foreign owned subsidiaries in New Zealand
(Lincoln University. Centre of Accounting Education and Research, 2004-05)
International Transfer Pricing (ITP) tax guidelines and regulations have been recentlyintroduced in New Zealand. These guidelines allow a number of transfer pricing methods.This paper examines international transfer pricing ...
A content analysis of educational advertising in Canterbury
(Lincoln University. Commerce Division., 1996-04)
There is growing interest and evidence in the New Zealand education sector of the application of marketing principles and techniques. This has been brought about, in part, by a declining birth rate and a more market-driven ...
Cultural tourism : the balancing act
(Lincoln University. Commerce Division., 1997-11)
Tourism is a dynamic international industry that attracts customers from all walks of life to locations all around the globe. It is also an industry that has the potential to provide a large source of revenue for many ...
The economic rationale of universities : a reconsideration
(Lincoln University. Commerce Division., 1994-07)
This paper is an attempt to make a contribution to current debates about the reform of higher education by using the work of Ronald Coase on 'the nature of the firm' as a framework for considering alternative institutional ...
Public sector reform in the Asia-Pacific
(Lincoln University. Commerce Division, 1998-10)
The world recessionary period of the 1980's forced many governments to re-evaluate their economic management strategies. Today, existing strategies are being supplanted by a belief that economic growth is best achieved by ...