转让价格对跨国公司全球利润的影响

Effection of Transfer Pricing on Worldwide Profit of Multinational Corporation

讨论了确定跨国公司全球利润及转让价格变动对跨国公司全球利润影响的模型,模型中包含:母国所得税税率;国外所得税税率;预提税税率;子公司收益留存率;进出口关税税率等变量,建立模型的目的在于帮助跨国公司管理者制定转让定价政策.

This paper formulates models to determine the worldwide profit of a multinational corporation and measure the effect of transfer price on the worldwide profit of multinational corporation. The models include the parent income tax rate, the foreign income tax rate, the withholding rate, he percentage of foreign income retained, import and export tax rate and etc. The objectivity of formulating the model is to help the corporation management evaluate the effect of transfer price decision on the worldwide profit.