Exploratory Research on Transfer Pricing of Intellectual Property
碩士 === 國立政治大學 === 會計研究所 === 96 === Transfer pricing refers to a process of pricing arrangement in a controlled transactions between affiliated enterprises. Due to differences in tax legislations and tax rates among countries, multinational corporations may deliberately allocate their profits into di...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2008
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/75013022577347776374 |