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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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Purpose - This paper presents how Multinational Enterprises (MNEs) operate in different tax jurisdiction could decide on its transfer pricing strategy as the optimal solution to increase their global after tax income through transfer pricing and solve their related transfer pricing issues related to distribution cost, consumer, and wholesale vendor. It has been strategy issues for an MNEs to locate its tax basis of wholesale vendor and buyer in a jurisdiction where effective rather low Research design, data, and methodology - The collection of information and data for this research project gathered from various sources of secondary data. The findings of these relevant research topic article and journal were the main source of references for this research project Results - The achievement of management’s operational and financial objectives depends on transfer pricing policies availability that is consistent and supports both vendor, wholesaler, distributor and ensuring sufficient documentation and data is available to support the application and arriving at the arm length.
Conclusions - The study concluded with an emphasis on the importance of web-designed information about international taxation rules and transfer pricing policy and pricing agreement among wholesale vendor and whole buyer around the world.
목차
등록된 정보가 없습니다.
참고문헌 (41)
참고문헌 신청
Azémar, C. / 2009 / Multinational firms’ heterogeneity in tax responsiveness : The role of transfer pricing / World Economy 32(9):1291~1318
Beetsma, R. M. W. J. / 2003 / Why Pay More? Tax Avoidance through Transfer Pricing in the OECD / Journal of Public Economics 87:2225~2252
Bernard, A. B. / 2006 / Transfer pricing by US-based multinational firms(No. w12493) / National Bureau of Economic Research
Borkowski, S. C. / 1997 / The transfer pricing concerns of developed and developing countries / The International Journal of Accounting 32(3):321~336
Carter, W. K. / 1998 / The Problems of Transfer Pricing : When you have facilities in more than one tax jurisdiction / Journal of Accountancy 186(1):37~40
Beetsma, R. M. W. J. / 2003 / Why Pay More? Tax Avoidance through Transfer Pricing in the OECD / Journal of Public Economics 87:2225~2252
Bernard, A. B. / 2006 / Transfer pricing by US-based multinational firms(No. w12493) / National Bureau of Economic Research
Borkowski, S. C. / 1997 / The transfer pricing concerns of developed and developing countries / The International Journal of Accounting 32(3):321~336
Carter, W. K. / 1998 / The Problems of Transfer Pricing : When you have facilities in more than one tax jurisdiction / Journal of Accountancy 186(1):37~40
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