我国跨国公司最优转移定价研究——基于寡头垄断市场结构的分析

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摘要本文主要从跨国公司角度出发,结合我国跨国公司的现状,在考虑其不遵守公平交易原则的情况下,即考虑其受到税务当局处罚的情况下,对现有的基于寡头垄断市场下的定价模型进行拓展与延伸,从中求出了跨国公司整体税后利润最大化下的最优转移价格,为我国跨国公司应用转移定价进行税收管理提出了参考。

作者顾晔

机构地区江苏广播电视大学张家港学院

出处《湖北广播电视大学学报》 2011年第11期76-77,共2页 Journal of Hubei Radio & Television University

关键词转移定价中国跨国公司古诺竞争税收惩罚

参考文献5

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湖北广播电视大学学报

2011年第11期

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