Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen / Transfer Pricing, Neutrality, and the Profits of Multinational Firms

Wellisch Dietmar ()
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Wellisch Dietmar: Otto-von-Guericke-Universität Magdeburg, Fakultät für Wirtschaftswissenschaft, Lehrstuhl Betriebswirtschaftslehre, insbes.betriebswirtschaftliche Steuerlehre, Universitätsplatz 2, D-39106 Magdeburg

Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2003, vol. 223, issue 3, 332-359

Abstract: The present paper analyzes how multinationals respond to international transfer pricing methods. To evaluate transfer pricing methods, a neutrality criterion is developed.The analysis reveals that an indirect determination of transfer prices by using the unitary taxation method is neutral as it does not distort economic decisions. Any direct regulation of transfer prices by applying standard methods is neutral only under very restrictive assumptions.

Keywords: Transfer pricing methods; neutrality; Verrechnungspreismethoden; Neutralität.; Transfer pricing methods; neutrality (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:jns:jbstat:v:223:y:2003:i:3:p:332-359

DOI: 10.1515/jbnst-2003-0305

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