lnternational transfer pricing strategies for minimizing global income taxes

Revista de Administração de Empresas

Stephen T. Limberg²  John R. Robinson¹  Raimundo L.m. Christians¹ 

[1] ,The University of Texas

关键词: financiai strategies;    international business;    tax;    transfer pricing;    estratégias financeiras;    transações internacionais;    impostos;    preços de transferência;   

DOI  :  10.1590/S0034-75901997000200007

来源: SciELO

【 摘 要 】

Optimal financiai strategies are criticai for long term survival in competitive international markets. Financial strategies pertaining to transfer pricing have become increasingly important as income tax authorities seek additional revenues through increased monitoring of company practices. In this first of two articles, optimal tax strategies are presented after reviewing the transfer pricing concept and the rationale underlying governments' increased focus on transfer pricing. In the second forthcoming article, we analyze the effect of government restrictions on optimal pricing strategies.

【 授权许可】

CC BY   
 All the contents of this journal, except where otherwise noted, is licensed under a Creative Commons Attribution License