摘要
本文借助一个伯川德寡占模型,考虑我国的所得税和关税特点,关注跨国公司的所有权结构,给转移定价一个相对细致的模型分析,得出一些值得进一步研究证实的结论。
In terms of income tax and tariff of China, as well as Chinese reality, this paper studies the transfer pricing of TNCs. Focusing on ownership structure of TNCs, author construct a Bertrand model of oligopoly and present some results which need to be validated empirically.
出处
《产业经济研究》
2004年第5期20-25,39,共7页
Industrial Economics Research
关键词
跨国公司
公司内贸易
所有权结构
转移定价
transnational corporations
intra-firm trade
ownership structure
transfer pricing
