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Transfer pricing in agricultural enterprises
transfer prices arm's length principle tax liability
2014/2/27
International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms in...
Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises
Transfer prices Tax evasion Tax authorities Multinational entities Mathematical taxation Linear programming
2010/10/21
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter “MNE”). We show that the tax obligation of the whole MNE depends on the ownership structure of companie...