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Erschienen in:
1998 | OriginalPaper | Buchkapitel
Japanese Transfer Pricing Policy: A Note
verfasst von : Jane Frecknall-Hughes
Erschienen in: International Strategic Management and Government Policy
Verlag: Palgrave Macmillan UK
Enthalten in: Professional Book Archive
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In the past three years, the financial press has devoted a good deal of coverage to the alleged use of transfer pricing policies by multinationals to gain a tax advantage. Such a tax advantage accrues because different countries may constitute tax havens or because the overall tax may be lower for a variety of reasons, thus resulting in higher profits (and taxes) in the home country of the parent/holding company or a third country, which thereby benefit from the use of another country’s resources.