Keeping Two Sets of Books: The Relationship Between Tax & Incentive Transfer Prices
Abstract
This paper studies two distinct roles that transfer prices play within multinational enterprises operating in two tax jurisdictions. Assuming that the multinational enterprise chooses one transfer price for tax purpose and another for providing incentives to its subsidiary's manager, we analyze the relationship between these two transfer prices. The two transfer prices are independent if taxable income is assessed based on the formula...
Paper Details
Title
Keeping Two Sets of Books: The Relationship Between Tax & Incentive Transfer Prices
Published Date
Jan 1, 2004
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