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Transfer pricing in agricultural enterprises
transfer prices arm's length principle tax liability
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2014/2/27
International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms in...
Laplace transform analysis of a multiplicative asset transfer model
wealth distribution master equation Laplace transform Boltzmann entropy
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2010/10/20
We analyze a simple asset transfer model in which the transfer amount is a fixed fraction $f$ of the giver's wealth. The model is analyzed in a new way by Laplace transforming the master equation, sol...
Agrifood cluster and transfer of technology in the Spanish vegetables exporting sector: the role of multinational enterprises
transfer of technology agribusiness multinational enterprises
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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
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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...
On the Necessity of Using Average Cost as a Base for Transfer Price
Multibusiness enterprise OECD taxation guidelines Transfer pricing Vertical integration
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2010/10/20
Both older and recent literature on transfer pricing is not unified about the opinion whether optimal transfer price should be equal to marginal cost of supplying company and set by centralized decisi...