Keeping Two Sets of Books: Transfer Pricing and Location Choices
碩士 === 輔仁大學 === 經濟學系碩士班 === 105 === Most multinational enterprises (hereafter, MNEs) use transfer pricing for two purposes, profit shifting and tax avoidance. Thus, we study two sets of books in transfer pricing, that is, the transfer price includes two parts, incentive transfer price and tax tran...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/42529741016268341443 |