Manfred Davidmann

Manfred Davidmann is an internationally well-known and respected scientist and consultant, and author of a number of books and reports which have had and are having considerable impact, playing their part in improving the quality of life and the standard of living, worldwide. His work usually breaks new ground and opens up new understanding and is written in meaningful and easily understood language. Outstanding is that his work is generally accepted as factual, objective and unbiased.

7 million copies of his reports have been downloaded from the Solhaam website so far, and have changed and are changing the way in which people live, think and behave.

The Twenty Most Popular Downloads

• Style of Management and Leadership

• Family, Sex and the Individual; Women's Liberation, Feminism and Community

• How the Human Brain Developed and How the Human Mind Works

• ORIGIN OF CHRISTIANITY and JUDAISM

• MOTIVATION: Summary

• Using Words to Communicate Effectively

• The Will to Work: What People Struggle to Achieve

• Meaning and Significance of the Names of God in Genesis

• Directing and Managing Change

• Inflation, Balance of Payments and Currency Exchange Rates
  Including: How Base (General) Interest Rates determine Share Prices and Pensions

• Multinational Operations: Transfer Pricing and Taxation

• Organising

• Causes of Antisemitism

• Co-operatives and Co-operation: Causes of Failure, Guidelines for Success

• History Speaks: Monarchy, Exile and Maccabees

• The Meaning of Genesis: Creation, Evolution and the Origin of Evil

• Social Responsibility, Profits and Social Accountability

• Work and Pay, Incomes and Differentials: Employer, Employee and Community

• Struggle for Freedom: The Social Cause-and-Effect Relationship

• COMMUNITY ECONOMICS: Ownership and Limited Liability

Books by Manfred Davidmann

• ISLAM: Basis - Past - Present - Future
  
  
• God and People: The Social Laws and Social System
  Underlying Judaism, Christianity, Islam and Democracy
  
  
• THE HUMAN MIND AND HOW IT WORKS:
  Group Minds in Action: How the Human Group Mind
  Shapes the Quality of Our Life and Living
  
  
• COOPERATIVES AND COOPERATION:
  Causes of Failure, Guidelines for Success
  
  
• Management and Leadership:
  Local, National, Multinational (Global),
  Principles and Practice
  
  
• The Real World in Which We Live:
  The Social Rules and Social System under Which We Suffer, Struggle, Survive and Prosper
  
  
• Messianic Struggle: The Worldwide Struggle for a Good and Secure Life for All, Here and Now
  
  
• Judaism: Basis - Past - Present - Future, Part 1
  
  
• Judaism: Basis - Past - Present - Future, Part 2
  
  
• Christianity: Basis - Past - Present - Future
  
  
• Towards a Better Future
  
  
• Chemical Engineering, Chemical Plant Contracting,
  Chemical Industry.
  Work and Pay, Work and Remuneration of Directors,
  Community Leadership and Management
  
  
• Social and Economic Problems of Israel and Democratic Countries
  Policies for a Better Future
  
  

You can support and help us to provide and keep this exceptional website free of charge by buying Manfred Davidmann's books.

Theme of the Week (Current Events, Current Problems)

• Themes    (listed by content)
  
  
• 
  Previous themes:
  
  
• 'Applied Science: Mental Health and Mental Illness:
  The Balance between 'Enforced Conformity',
  'Social Responsibility' and 'Uncontrolled Instinctive Behaviour''
  
  
• 'The Social Costs of Unemployment'
  
  
• 'Using Words Effectively'
  
  
• 'Judaism at the Crossroads, at the Final Parting of the Ways'
  
  

Theme:

'Transfer Pricing by Multinational (Global) Enterprises'

One of the most controversial and often least understood of a multinational's operations is that of Transfer Pricing.

When one part of a multinational organisation in one country transfers (that is, sells) goods, services or know-how to another part in another country, the price charged for these goods or services is called 'transfer price'. This may be a purely arbitrary figure, meaning by this that it may be unrelated to costs incurred, may be unrelated to operations carried out or to added value. And the transfer price can be set at a level which reduces or even cancels out the total tax which has to be paid by the multinational.

In other words it is possible for a multinational company to minimise its liability for corporation tax by transfer pricing.

Say a multinational has increased its profits in such ways. As the government's expenses have not changed it must make up this shortfall elsewhere. From its other tax payers, say from its citizens. So its citizens pay more tax, the government can now spend the same amount as before, the multinational's profits have increased.

In other words, the multinational's increased profits arise from money which is in effect collected by the government by taxation from its taxpayers.

Studies published in the USA, for example, tell us much about the extent to which multinationals can avoid paying tax on their profits. These present a disturbing picture.

Sources

See report

Transfer Pricing and Taxation

from which this theme's information was extracted.

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