Transfer Pricing Research Papers - Academia.edu.
Transfer pricing is a long-standing problem, and the research of such problem is for a long time.Early in the 40s-50s of last century, people toke the problem of transfer pricing seriously ,gradually, especially in the economics theories.The most representative Mr.Hirshleifer (1956) used the principle of Microeconomics and built the Mathematics model.
Paper on Transfer Pricing Documentation was developed by WP6 as part of the aforementioned work stream. On 19July 2013 the OECD published an Action Plan on Base Erosion and Profit Shifting (“BEPS Action Plan”). Action 13 in the BEPSAction Plan states that the OECD will “develop rules regarding transfer pricing documentation to enhance transparency for tax administration, taking into.
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Transfer Pricing option This module covers the fundamentals of transfer pricing based on the OECD model. The paper will focus on transfer pricing methods, the arm’s length principle, comparability, compliance issues and avoiding double taxation and dispute resolution.
This paper analyses the use of transfer pricing as a strategic device in divisionalized firms facing duopolistic price competition. When transfer prices are observable, both firms’ headquarters will charge a transfer price above the marginal cost of the intermediate product to induce their marketing managers to behave as softer competitors in the final product market.
The collection Journal Articles - Transfer Pricing represents a worldwide view on transfer pricing issues for corporate tax purposes. Its approach is to combine reports on important domestic transfer pricing developments with analytical and comparative surveys of topics within the transfer pricing sphere.
Transfer Pricing by U.S.-Based Multinational Firms Andrew B. Bernard, J. Bradford Jensen, Peter K. Schott. NBER Working Paper No. 12493 Issued in August 2006 NBER Program(s):Industrial Organization, International Trade and Investment, Public Economics This paper examines how prices set by multinational firms vary across arm's-length and related-party customers.