Transfer Pricing: Strategies, Practices, and Tax Minimization
نویسندگان
چکیده
منابع مشابه
Tax Reforms and Evidence of Transfer Pricing
The manipulation of transfer prices changes the relative tax burdens multinational firms face in their different countries of operation and may even reduce a firm’s worldwide tax payments. At the same time, transfer price manipulation will often trigger changes in the tariffs that are levied on intra-company imports. For this reason, when tax rates change, as they did for many countries during ...
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ژورنال
عنوان ژورنال: Contemporary Accounting Research
سال: 2016
ISSN: 0823-9150
DOI: 10.1111/1911-3846.12239