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Influential Regulations

  • Jian Li
  • Alan Paisey

Abstract

As more and more of the world’s trade is conducted through multinational intercompany networks, the temptation for multinational enterprises to indulge and contrive price manipulation is high. The tax authorities of many governments have begun to expand their concern with respect to the abusive nature of multinational transfer pricing practices. Consequently, they are intensifying their surveillance of the International Transfer Pricing practices of multinational enterprises.

Keywords

Transfer Price Multinational Enterprise Price Method Internal Revenue Related Party 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Jian Li and Alan Paisey 2005

Authors and Affiliations

  • Jian Li
  • Alan Paisey

There are no affiliations available

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