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Managing Multinationals in the Middle East: Accounting and Tax Issues »

Authors: Wagdy M. Abdallah
ISBN-13: 9781567202670, ISBN-10: 1567202675
Format: Hardcover
Publisher: Greenwood Publishing Group, Incorporated
Date Published: November 2000
Edition: (Non-applicable)

Author Biography: Wagdy M. Abdallah

WAGDY M. ABDALLAH is Associate Professor of Accounting at Seton Hall University, New Jersey, where he specializes in international accounting and gives seminars on various aspects of doing business in the Middle East.

Book Synopsis

Analyzes how the U.S. and other multinationals can successfully plan, manage, and control their activities and invest in five selected Middle East countries, including Israel.

Booknews

International transfer pricing for multinational corporations being among his specialties, Abdallah (accounting, Seton Hall U., New Jersey) examines management, finance, accounting and financial reporting, and tax systems of Middle East countries. Unlike similar studies that pivot on Arabic countries, Israel, or the conflict between them, his encompasses the entire region from the perspective of multinational corporations. He describes both the differences and similarities between the countries. Annotation c. Book News, Inc., Portland, OR (booknews.com)

1	Introduction	1
I	Managing Multinational Companies in the Middle East	17
2	The Economic, Political, and Legal Characteristics of Middle East Countries and Their Accounting Systems	19
3	The Effect of Culture and Religion on Accounting in the Middle East and the Harmonization of International Accounting Standards	39
4	Investing in the Middle East	61
II	Financial Reporting and Performance Evaluation in the Middle East	85
5	Accounting Systems and Practices of Selected Middle East Countries: Comparative Analysis with U.S. GAAP and IAS	87
6	International Accounting Standards and Their Impact on Accounting Practices and Principles of Selected Middle East Countries	123
7	Performance Measurement and Evaluation of Foreign Subsidiary Managers in the Middle East	149
III	Tax Systems in the Middle East and Transfer Pricing Strategies	169
8	Tax Systems of Selected Middle East Countries	171
9	Transfer Pricing Policies for Multinationals Operating in the Middle East	197
10	Objectives and Strategies of Transfer Pricing Policies in the Middle East	217
11	Transfer Pricing Techniques in the Middle East and Section 482 of the IRC	237
IV	Looking Ahead	261
12	The Future of the Business Environment and Its Effect on the Future of Accounting Development in Middle East Countries	263
	Index	273