Transfer Princing: Roles and Regimes
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| Format: | Artículo científico |
| Sprache: | es |
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Universidad de Huelva
2014
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| _version_ | 1876439284417822720 |
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| author | Soren Bo Nielsen |
| author_facet | Soren Bo Nielsen |
| contents | Transfer Princing: Roles and Regimes Soren Bo Nielsen Economía y Finanzas MNEs Transfer prices Tax Manipulation Strategic Delegation Against a background of rather mixed evidence about transfer pricing practices in multinational enterprises (MNEs) and varying attitudes on the part of tax authorities, this paper exploreshow multiple aims in transfer pricing can be pursued across four different transfer pricing egimes.A MNE has a production subsidiary in one country, from where it sells the produced good locally as well as to a sales subsidiary in a second country. The latter subsidiary is engaged in duopolisticcompetition with a local competitor. The MNE has two aims in setting the transfer price: strategicdelegation and tax minimization. We examine the extent to which the four transfer pricing regimes we set up allow the MNE to pursue these aims. While neither strategic delegation nor taxminimization will be eliminated, trade-offs are inevitable, albeit to varying degree. 2014 artículo científico 1576-0162 https://www.redalyc.org/articulo.oa?id=86632964005 es http://www.redalyc.org/revista.oa?id=866 REM. Revista de Economía Mundial application/pdf Universidad de Huelva REM. Revista de Economía Mundial (España) Num.37 |
| format | Artículo científico |
| id | redalyc_86632964005 |
| institution | Redalyc |
| language | es |
| publishDate | 2014 |
| publisher | Universidad de Huelva |
| spellingShingle | Transfer Princing: Roles and Regimes Soren Bo Nielsen Economía y Finanzas MNEs Transfer prices Tax Manipulation Strategic Delegation Transfer Princing: Roles and Regimes Soren Bo Nielsen Economía y Finanzas MNEs Transfer prices Tax Manipulation Strategic Delegation Against a background of rather mixed evidence about transfer pricing practices in multinational enterprises (MNEs) and varying attitudes on the part of tax authorities, this paper exploreshow multiple aims in transfer pricing can be pursued across four different transfer pricing egimes.A MNE has a production subsidiary in one country, from where it sells the produced good locally as well as to a sales subsidiary in a second country. The latter subsidiary is engaged in duopolisticcompetition with a local competitor. The MNE has two aims in setting the transfer price: strategicdelegation and tax minimization. We examine the extent to which the four transfer pricing regimes we set up allow the MNE to pursue these aims. While neither strategic delegation nor taxminimization will be eliminated, trade-offs are inevitable, albeit to varying degree. 2014 artículo científico 1576-0162 https://www.redalyc.org/articulo.oa?id=86632964005 es http://www.redalyc.org/revista.oa?id=866 REM. Revista de Economía Mundial application/pdf Universidad de Huelva REM. Revista de Economía Mundial (España) Num.37 |
| title | Transfer Princing: Roles and Regimes |
| topic | Economía y Finanzas MNEs Transfer prices Tax Manipulation Strategic Delegation |
| url | https://www.redalyc.org/articulo.oa?id=86632964005 |