文章基本信息

标题：TAX OPTIMIZATION THROUGH TRANSFER PRICING, COMMON AND MANIPULATIVE PRACTICE
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作者：Cuzdriorean Dan Dacian Jurcău Anca Sabina
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：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 extend the core literature transfer price manipulation to avoid taxes. Manipulations are often used by multinational enterprises causing substantial long term detriment to a country's revenue raising process. This paper attempts to make the subject of transfer pricing accessible to researchers and others interested.
关键词：transfer pricing, tax optimization, tax reduction