TAX OPTIMIZATION THROUGH TRANSFER PRICING, COMMON AND MANIPULATIVE PRACTICE

Cuzdriorean Dan Dacian () and Jurcau Anca Sabina ()
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Cuzdriorean Dan Dacian: Universitatea Babes-Bolyai Cluj-Napoca, Facultatea de Stiinte Economice si Gestiunea Afacerilor
Jurcau Anca Sabina: Universitatea Babes-Bolyai Cluj-Napoca, Facultatea de Stiinte Economice si Gestiunea Afacerilor

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 872-876

Abstract: This paper is about how multinational enterprises choose transfer prices in the presence of differential corporate income tax rates. A transfer prince is a value placed on the goods which are traded between divisions of an organization. We review and exte

Keywords: transfer pricing; tax optimization; tax reduction (search for similar items in EconPapers)
JEL-codes: H21 M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:872-876

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