Analysis on International Transfer Pricing Strategy When External Output Competition Exists

摘要：

This paper studied the principle and method of pricing intermediate goods in multinationals when multiple subsidiary companies are involved and the goal is tax avoidance. Under the assumption of the existence of external output competitions, how multinationals should price the intermediate goods to minimize total taxation and maximize global profit is discussed. When multinationals hide or open the internal transfer price, different transfer pricing strategies are given out.

关键词： Multinational External output competition Pricing Transfer price Tax avoidance

作者: CHEN Shao-gang SUN Shuang-xia

作者单位: School of Mathematics Science, University of Electronic Science and Technology of China,Chengdu, 610054

会议类型: 国际会议

会议名称: 2010 International Conference on Public Administration(6th)(2010 第六届公共管理国际会议)

会议地点: 澳大利亚堪培拉

会议语种:英文

页码: 916-921

在线出版日期: 2010-10-22（万方平台首次上网日期，不代表论文的发表时间）