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Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises [full text
Multinational entities Tax authorities Tax evasion Transfer prices
2016/1/26
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter “MNE”). We show that the tax obligation of the whole MNE depends on the ownership structure of companie...
Agrifood cluster and transfer of technology in the Spanish vegetables exporting sector: the role of multinational enterprises
transfer of technology agribusiness multinational enterprises
2014/4/1
Several studies have analyzed the spread of technology by the multinational enterprises. The conclusions obtained are unsettling. Multinationals benefit more from the local branches in terms of knowle...
Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises
Transfer prices Tax evasion Tax authorities Multinational entities Mathematical taxation Linear programming
2010/10/21
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter “MNE”). We show that the tax obligation of the whole MNE depends on the ownership structure of companie...
The authors thank the financial support of the Washington Center for China Studies and Ford Foundation, especially the valuable comments from Dr. Hao Jia and the program committee members. We would al...