It would not take a long time for a firm to determine factory fs location when the firm fs production activity was almost confined in a country. While, in the globalized economy a firm takes a series of steps to decide factory fs location since spatial range of a firm fs production activity is...

This paper analyzes effects of the corporation tax rates of countries on firms f location selections using the transfer pricing system. Reduction of transportation costs makes firms f production activities expand to across international borders. This expansion incurs harsh price competition...

The application of fair value concepts in measuring company’s assets and liabilities results in corresponding accounting and tax effects. The main objective of this chapter is to analyze the interdependence between the accounting effects of the fair value concept application and the corporate...