Japanese Transfer Pricing Policy: A Note

Jane Frecknall-Hughes

Chapter 14 in International Strategic Management and Government Policy, 1998, pp 233-241 from Palgrave Macmillan

Abstract: Abstract In the past three years, the financial press has devoted a good deal of coverage to the alleged use of transfer pricing policies by multinationals to gain a tax advantage. Such a tax advantage accrues because different countries may constitute tax havens or because the overall tax may be lower for a variety of reasons, thus resulting in higher profits (and taxes) in the home country of the parent/holding company or a third country, which thereby benefit from the use of another country’s resources.

Keywords: Transfer Price; Japanese Firm; Price Structure; Internal Revenue Service; Trade Bloc (search for similar items in EconPapers)
Date: 1998
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-26646-3_14

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DOI: 10.1007/978-1-349-26646-3_14

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