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- Title
Transfer pricing: Business or tax process? Difficult equilibrium between two dimensions.
- Authors
PAVONE, Pietro
- Abstract
In the economy of globally interconnected phenomena, the relationships between companies take place according to the logic of reciprocity and interdependence. In the Multinational Firms, the distorting effects of transfer pricing, arising from the lack of an effective alterity between companies, worries the tax authorities. Therefore, the definition of transfer pricing policies is crucial for managers, and must involve an interaction between business and tax elements. This study examines the possibility of distinguishing legal transfer pricing from the manipulative one.
- Subjects
RECIPROCITY (Commerce); INTERNATIONAL economic relations; TRANSFER pricing; TAX auditing; BUSINESS enterprises
- Publication
Revista Espacios, 2020, Vol 41, Issue 5, p212
- ISSN
0798-1015
- Publication type
Article