TAX OPTIMIZATION THROUGH TRANSFER PRICING, COMMON AND MANIPULATIVE PRACTICE

This paper is about how multinational enterprises choose transfer prices in the presence of differential corporate income tax rates. A transfer prince is a value placed on the goods which are traded between divisions of an organization. We review and exte

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Year of publication:	2009
Authors:	Dacian, Cuzdriorean Dan ; Sabina, Jurcau Anca
Published in:	Annals of Faculty of Economics. - Facultatea de Ştiinţe Economice. - Vol. 3.2009, 1, p. 872-876
Publisher:	Facultatea de Ştiinţe Economice
Subject:	transfer pricing \| tax optimization \| tax reduction

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Extent:	application/pdf
Type of publication:	Article
Language:	English
Classification:	H21 - Efficiency; Optimal Taxation ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008511956