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.g., when it comes to transfer pricing practices. The evidence from Finland shows that misinterpreted (or ignored) transfer …
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This paper focuses on the Association of Southeast Asian Nations (ASEAN)-a major final assembler in production-where studies and evidence on the role of the region in global value chains are limited. We seek to provide new evidence regarding the extent and patterns of international fragmentation...
Persistent link: https://www.econbiz.de/10013328267
Global value chains (GVCs) provide countries with opportunities to diversify trade, and boost productivity and growth by specializing in one stage of the production process. However, for the most part, Latin America and the Caribbean participation in GVCs remains low (18 percent) compared to...
Persistent link: https://www.econbiz.de/10014494273
The goals of transfer pricing are to assign a monetary value to a transfer and to minimize the taxes paid by a company as whole. However, because a single company can now have operations literally around the world, transfer pricing has become a very complicated, costly, and lucrative business...
Persistent link: https://www.econbiz.de/10014162143
Most papers on transfer pricing deal either with technical aspects of the topic or strategy. Research on ethical aspects of transfer pricing is almost totally absent from the business literature and is scantly covered in the ethics literature. The purpose of this paper is to fill that gap....
Persistent link: https://www.econbiz.de/10013138540
The main focus of this paper is on the international transfer pricing issues encountered by multinational enterprises (MNE) and the countries they do business in. This paper explores how the conflicting interests of MNEs and the countries they do business in affects each party's bottom line, tax...
Persistent link: https://www.econbiz.de/10013088988
This paper deploys Transaction Cost Economics (TCE) to elaborate on the shortcomings of mainstream transfer pricing in multinational firms. Departing from the notion that multinationals increasingly (re-)organize their business along multinational value chains irrespective of jurisdictional...
Persistent link: https://www.econbiz.de/10012711833
This paper examines transfer pricing in general. First, three different approaches to transfer pricing options and their advantages and disadvantages are investigated. Based on the analysis, it is difficult to make recommendations on the best transfer pricing methods. Next, the international...
Persistent link: https://www.econbiz.de/10014039445