The impact of the arm's length principle regulation on firms’ strategies and social welfare
碩士 === 輔仁大學 === 經濟學研究所 === 101 === Multinational enterprises (MNEs) manipulate transfer prices in order to shift the profit to countries which exist lower tax rates. This paper casts horizontally differentiated product of firms into the model. After exploring what the strategy of MNEs will be adopte...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/44832325066727664806 |