A goal of transfer pricing may be to maximize after tax revenue by setting transfer prices that reduce the total tax paid. ＂Transfer pricing＂ is the pricing of products or services provided by one division to other ...A goal of transfer pricing may be to maximize after tax revenue by setting transfer prices that reduce the total tax paid. ＂Transfer pricing＂ is the pricing of products or services provided by one division to other division of the same corporate entity. Most of the corporate entities are using the method of ＂Window dressing＂, which is a technique used in preparation of financial statements of corporate entities. A transnational corporation is any enterprise that undertakes Foreign Direct Investment （FDI）, owns or controls income gathering assets in more than one country, produces goods or services outsides its country of origin, or engages in international production. Profitability of the transnational corporate entities is being manipulated by the technique of transfer pricing. Abuse of transfer prices is a key tool used by the corporate entities to think that they have virtually no profit; hence, they shouldn＇t pay any taxes. India needs to realize the fundamental need for co-operation among tax administrations in order to remove the obstacles that international double taxation presents to the free movement of goods, services and capital between various countries. In this context, one needs to consider that transactions among associated enterprises may take place under different conditions from those taking place among independent enterprises, while enforcing the act of transfer price mechanism. This paper focuses on transfer pricing and its implications in transnational transactions.展开更多
China’s deepening economic reform has started a new upsurge of development, providing a broad investment market for foreign industrial enterprises and finance circles, especially those transnational companies with ad...China’s deepening economic reform has started a new upsurge of development, providing a broad investment market for foreign industrial enterprises and finance circles, especially those transnational companies with advantages of high technology and scale. Asia and the Pacific are the focal point for world economic展开更多
Tsinghua Business Review Issue No.5,2015Transformation of Transnational Corporations China’s reform and opening-up has witnessed a dazzling succession of transnational corporations entering the Chinese market.But the...Tsinghua Business Review Issue No.5,2015Transformation of Transnational Corporations China’s reform and opening-up has witnessed a dazzling succession of transnational corporations entering the Chinese market.But the salad days are over,along with business transformations,capital withdrawals and enterprise shutdowns.What kind of business environment do these transnational corporations now face?展开更多
文摘A goal of transfer pricing may be to maximize after tax revenue by setting transfer prices that reduce the total tax paid. ＂Transfer pricing＂ is the pricing of products or services provided by one division to other division of the same corporate entity. Most of the corporate entities are using the method of ＂Window dressing＂, which is a technique used in preparation of financial statements of corporate entities. A transnational corporation is any enterprise that undertakes Foreign Direct Investment （FDI）, owns or controls income gathering assets in more than one country, produces goods or services outsides its country of origin, or engages in international production. Profitability of the transnational corporate entities is being manipulated by the technique of transfer pricing. Abuse of transfer prices is a key tool used by the corporate entities to think that they have virtually no profit; hence, they shouldn＇t pay any taxes. India needs to realize the fundamental need for co-operation among tax administrations in order to remove the obstacles that international double taxation presents to the free movement of goods, services and capital between various countries. In this context, one needs to consider that transactions among associated enterprises may take place under different conditions from those taking place among independent enterprises, while enforcing the act of transfer price mechanism. This paper focuses on transfer pricing and its implications in transnational transactions.
文摘China’s deepening economic reform has started a new upsurge of development, providing a broad investment market for foreign industrial enterprises and finance circles, especially those transnational companies with advantages of high technology and scale. Asia and the Pacific are the focal point for world economic
文摘Tsinghua Business Review Issue No.5,2015Transformation of Transnational Corporations China’s reform and opening-up has witnessed a dazzling succession of transnational corporations entering the Chinese market.But the salad days are over,along with business transformations,capital withdrawals and enterprise shutdowns.What kind of business environment do these transnational corporations now face?
